For IRS purposes, one of you has to have had the child reside with you over 50% of the time. The custodial parent can be head of household and can release the claim of exemption to the noncustodial parent. These rules are only available to divorced or separated parents. You must have lived apart the last 6 months of the year.
Custodial parent
and noncustodial parent. 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.
If the parents divorced or separated during the year
and the child lived with both parents before the separation, the custodial
parent is the one with whom the child lived for the greater number of nights
during the rest of the year.
A child is treated as living with a parent for a night
if the child sleeps:
- At that parent's home, whether or not the parent is
present, or
- In the company of the parent, when the child doesn’t
sleep at a parent's home (for example, the parent and child are on
vacation together).
Equal number of
nights. If the child
lived with each parent for an equal number of nights during the year, the
custodial parent is the parent with the higher adjusted gross income.
December 31. The night of December 31 is treated
as part of the year in which it begins. For example, the night of December 31,
2018, is treated as part of 2018
