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It's still the same answer because you are still only at 170 days, when subtracted from 366 (2024), the result is that there are still 196 days remaining. There is nothing wrong with taking a calendar and counting the days, it would be a good idea to keep exact tracking for 2025. This is what the IRS looks at and not custody agreements.
- Residency is the key factor - See IRS Publication 501 (page 13)
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March 1, 2025
7:07 AM