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State tax filing
And do not get confused by the term "custody" in the divorce decree. As I pointed out in the long answer above, with IRS cites, the term "custody" for *tax* purposes only means the parent who the child spent 183 (or more nights) with during the tax year and has nothing to do with "custody" that a court might order. (This is a case of one word with two totally different meanings depending how it is used.)
**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.**
‎November 2, 2019
7:43 AM
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