Child custody

Forum|Forum|3 years ago
November 2, 2022
1 reply
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Not A Product Question

DoninGA

Level 15

Go to IRS Publication 501 page 13 under the heading Custodial parent and noncustodial parent - https://www.irs.gov/pub/irs-pdf/p501.pdf#page=13

The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncustodial parent.

lindzz143Author

Level 2

I have seen this, but have also seen it listed as greater number of days in other places on the IRS website.

Even if he has an official custody agreement stating he has them more than half the time, they will go by number of nights? That does not seem right.

Mike9241

Level 15

IRS code sction 152 defined dependent.

The IRS REGS (regulations) clarify and expand on what is stated in the code (in other words Congress does such a poor job in writing the tax code that clarification and expansion of what the code says is needed. in some cases the code section is only 1 page long but the regulations for that code section can exceed 100 pages)

this is from IRS reg 1.152-4(d) - Custodial parent -

(1) In general. The custodial parent is the parent with whom the child resides for the greater number of nights during the calendar year, and the noncustodial parent is the parent who is not the custodial parent. A child is treated as residing with neither parent if the child is emancipated under state law. For purposes of this section, a child resides with a parent for a night if the child sleeps -

(i) At the residence of that parent (whether or not the parent is present); or

(ii) In the company of the parent, when the child does not sleep at a parent's residence (for example, the parent and child are on vacation together).

(2) Night straddling taxable years. A night that extends over two taxable years is allocated to the taxable year in which the night begins.

(3) Absences.

(i) Except as provided in paragraph (d)(3)(ii) of this section, for purposes of this paragraph (d), a child who does not reside (within the meaning of paragraph (d)(1) of this section) with a parent for a night is treated as residing with the parent with whom the child would have resided for the night but for the absence.

(ii) A child who does not reside (within the meaning of paragraph (d)(1) of this section) with a parent for a night is treated as not residing with either parent for that night if it cannot be determined with which parent the child would have resided or if the child would not have resided with either parent for the night.

Mike9241