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The tax law goes by where the child actually lived, not by what the court or the divorce decree says. Whichever parent the child lived with for more than half the year gets to claim the child as a dependent for that year. The parent that the child lived with for more than half the year could sign a Form 8332 allowing the other parent to claim the child if you can work out an agreement to do that.
The parent that the child lived with for more than half the year is called the "custodial parent" for tax purposes. The other parent is called the noncustodial parent. This has nothing to do with custody awarded by the court or the divorce decree.
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