Deductions & credits


@Opus 17 wrote:

from that point, the child is not considered to live with either parent, and neither parent can claim the child as a “qualifying child“ dependent, because that status requires residency.

 

The child certain can be a "Qualifying Child".  It is only for purposes of the ability for of the non-custodial parent to claim the child that the child is considered as not being in custody of the parents.