The actual number of months that the child physically lived with you of course. The IRS says to count nights. 183 or more nights is more than 6 months so if 183 nights or more enter 7 or more months, if less than 183 then enter 5 or less.
If less than 183 then you need to attach a signed 8332 form form the custodial parent to your tax return or mail it within 3 days of e-fileing along). with Form 8453, (U.S. Individual Income Tax Transmittal).
**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.**
