My step-son recently turned 18 in May 2020 and started college as a full-time student in the fall. His parents are divorced and we normally claim him but I know since he turned 18 the divorce decree doesn't matter. He lived with his mother more but we paid more financially for his care. My question is since the IRS states " If a child is emancipated under state law, the child is treated as not living with either parent" , who claims him? The parent he lived with more or the parent that supported him more? I have read on many different law sites it is the parent that pays more than half of the support but I cant find the regulation in any IRS publication.
