Sign Up

Why sign in to the Community?

  • Submit a question
  • Check your notifications
or and start working on your taxes
cancel
Showing results for 
Search instead for 
Did you mean: 
spoken3
New Member

Claiming a dependent

Deciding which parent is the Custodial parent:

Parent "A" has sole legal custody.

Parent "A" and "B" have Joint Physical, Custody, and Control of the child. 

Parent "A" had 182 nights with the child in 2017

Parent "B" had 183 nights with the child in 2017

Parent "A" pays less than $100 dollars of child support a month

Parent "A" pays for health insurance for the child.

Parent "A" has a higher adjusted gross income than parent "B".

Who is the custodial parent according to Federal State Law for the year of 2017 in regards to tax law? 

1 Best answer

Accepted Solutions
JulieH1
New Member

Claiming a dependent

Parent B is custodial.

There is no such thing in the Federal tax law as 50/50, split, or joint custody.  The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year.  That parent is the custodial parent; the other parent is the noncustodial parent.)  Because 2017 was not a leap year with 366 days, you cannot be "equal."

It literally means the person with 183 nights is the custodial parent.  

I have litigated this MANY times and the IRS will go so far as to require counting the nights spent in each household - that person is the custodial parent for tax purposes.  Count each and every night in case either parent did not take the expected nights.  It is tedious but necessary.

The exception to the above rule is IF the divorce decree states alternating years.  In that case, the parent that did have the most overnights will sign Form 8832 to allow the other parent to be the custodial parent.

View solution in original post

1 Reply
JulieH1
New Member

Claiming a dependent

Parent B is custodial.

There is no such thing in the Federal tax law as 50/50, split, or joint custody.  The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year.  That parent is the custodial parent; the other parent is the noncustodial parent.)  Because 2017 was not a leap year with 366 days, you cannot be "equal."

It literally means the person with 183 nights is the custodial parent.  

I have litigated this MANY times and the IRS will go so far as to require counting the nights spent in each household - that person is the custodial parent for tax purposes.  Count each and every night in case either parent did not take the expected nights.  It is tedious but necessary.

The exception to the above rule is IF the divorce decree states alternating years.  In that case, the parent that did have the most overnights will sign Form 8832 to allow the other parent to be the custodial parent.

Dynamic AdsDynamic Ads
Privacy Settings
v