Again, that is FOR PURPOSES OF THE SPECIAL RULE. The entire concept of "custody" is for this rule.
Example 5 from the Publication is taken from Regulation §1.152-4(g) Example #6:
F and G are the divorced parents of Child. In May of 2009, Child turns age 18 and is emancipated under the law of the state where Child resides. Therefore, in 2009 and later years, F and G do not have the right under state law to physical custody of Child for over one-half of the calendar year, and Child is not in the custody of F and G for over one-half of the calendar year. Section 152(e) and this section do not apply, and whether Child is the qualifying child or qualifying relative of F or G is determined under section 152(c) or (d).
@Opus 17 wrote:
the mother can claim the child in example 6.
Example 6 only makes sense if the child lives with neither parent after being emancipated. Using your understanding of the situation, the father would claim the child in example 6.
No, the father CAN claim the child. The mother can't.
[Edit: The publication and Reg don't say "mother" and "father", so perhaps I misunderstood what you said, but based on the context, I *THINK* we are both applying "mother" as the first parent and "father" as the second parent).
Example #6 from the Publication is from Example #7 in the Regulation (although there are some oddities with this example):
Example 7.
(i) The facts are the same as in Example 6, except that Child turns age 18 and is emancipated under state law on August 1, 2009, resides with F from January 1, 2009, through May 31, 2009, and resides with G from June 1, 2009, through December 31, 2009. F executes a Form 8332 releasing F's right to claim Child as a dependent for 2009, which G attaches to G's 2009 return.
(ii) Under paragraph (c) of this section, Child is in the custody of F and G for over one-half of the calendar year.
(iii) Under paragraph (d)(1) of this section, Child is treated as not residing with either parent after Child's emancipation. Therefore, Child resides with F for 151 nights and with G for 61 nights. Because the requirements of paragraphs (b)(2) and (3) of this section are met, section 152(e) and this section apply, and G may claim Child as a dependent.
https://www.law.cornell.edu/cfr/text/26/1.152-4
