My former spouse and I share physical custody of our young child and we both have custody for the same number of days during the year. Which of us is the custodial parent?

The custodial parent is the parent with whom the child resides for the greater number of nights in the calendar year, as long as the child is not emancipated (reached the age of majority) under state law. When a child is in the custody of one or both parents for more than half the year and the child spends an equal number of nights with both parents, the parent with the higher adjusted gross income is considered to be the custodial parent.