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 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.
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- 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?
- How do we claim our child born in December as our dependent when we don't have her Social Security number?
- I am a single parent with a qualifying child. We live with my mother in her home. The child's other parent did not live with us. My mother and I share the expenses. My AGI is $25,000. My mother's AGI is $32,000. Who can claim my child as a dependent?
- I attend college full time, work, and live with my father. Should my father claim me as a dependent?
- My ex-spouse is claiming our son as a dependent, even though our divorce agreement names me as custodial parent. He claims that because he had physical custody of our son for most of the year, he is entitled to do so. Is this true?