Custody agreements can only exist when there is both a custodial and non-custodial parent. The custodial parent must live with the child more than half the year. The non-custodial parent did not live with the child.
When both parents live with the child there is no non-custodial parent, so no custody agreement can exist.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
