How many months do i count of my two little kids living wit me but they also go to their dad house every other weekend??

[Phillip1 · Accepted solution]

The IRS actually looks at residency under a “number of days” test. If the children live with the other parent for every other weekend, that would be a total of 26 days. The children spent close to one month with the other parent, and 11 months with you.