Technically, the child must live with you for 183 days or more, which would be more than half of the days in a year (365). If the children only live with you and their other parent during the year, they would have to have lived one more day with one of you, as 365 is not evenly divisible by 2. For practical purposes, if the other parent does not claim them as a dependent then it is unlikely you would have an issue claiming them if you are only being precluded from doing so by proving one extra day of their presence in your home.
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