@NCperson
@oconnor
The legally named guardian doesn't matter in this case. A child can be claimed as a dependent by an aunt or uncle (including someone who is an aunt or uncle by marriage) without a custody order or guardianship, as long as the child lives with their aunt or uncle for more than half the nights of the year. An aunt or uncle has the same rights to claim a child as a dependent as a parent.
But you do need to count nights.
