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Deductions & credits
Go to IRS Publication 501 page 13 under the heading Custodial parent and noncustodial parent - https://www.irs.gov/pub/irs-pdf/p501.pdf#page=13
The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncustodial parent.
‎November 2, 2022
2:12 PM