The custodial parent, unless the non-custodial parent has Form 8332 (signed by the custodial parent.)

The Tax Court confirms in the case of a man who argued that he was entitled to claim his daughter, who lived with his ex-wife after their divorce, as a dependent.But he failed to attach Form 8332 to his return, and his ex-wife also claimed the girl as a dependent. The Court disallowed his earned income credit and child credit because his daughter was not his “qualifying child” (Bidzimou, TC Memo. 2020-85)