If I have a custody agreement that allows me to claim my child as a full dependent every other year, how do I answer the question of how many months she lived with me?

[xmasbaby0]

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit + education credits if the child is a full-time college student.  The non-custodial parent gets the child tax credit for children under the age of 17.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

[Texas Roger]

If she lived with you at least 183 nights, then you would answer 7 months. By answering 7 months, TurboTax makes you the custodial parent giving you the tax benefits associated with being a custodial parent. 

[Bsch4477]

Answer truthfully. If you are the noncustodial parent the other parent should give you Form 8332.  

[macuser_22 · Accepted solution]

The actual number of months that the child physically lived with you of course.   The IRS says to count nights.    183 or more nights is more than 6 months so if 183 nights or more enter 7 or more months, if less than 183 then enter 5 or less.

If less than 183 then you need to attach a signed 8332 form form the custodial parent to your tax return or mail it within 3 days of e-fileing along). with Form 8453, (U.S. Individual Income Tax Transmittal).