@germancelaya - The tax does not say how many days, it says: "*more* than half the year".
The IRS regulations (as they say in the Publication 17) means counting the number of nights that the child spend with the parent. To claim as a "Qualifying Child" dependent that number must be at least half the year.
Since there are 365 nights in a non-leap year then half (365 /2) is 182.5 nights, therefore *more* than half is 183 or more nights. (For a leap year with 366 nights, half would be 183, so *more* then half would be at least 184 nights.)
**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.**
