Thanks TurboTaxDianeW. However, IRS Publication 501 calls out that the noncustodial parent may claim the child (even if the parents live together) if the parents "are separated under a written separation agreement". I need help understanding this. Here is the excerpt - see 1b:
<begin excerpt>
Children of divorced or separated parents (or parents who live apart). In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. However, the child will be treated as the qualifying child of the non custodial parent if all four of the following statements are true.
1. The parents:
a. Are divorced or legally separated under a decree of divorce or separate maintenance,
b. Are separated under a written separation agreement, or
c. Lived apart at all times during the last 6 months of the year, whether or not they are or were married.
</end excerpt>
What does "separated" mean in 1b above? Do never-married parents qualify as separated?
