Which legally separated parent can claim as a dependent, an adult child who is a student?

[sweetnc13]

Child is 22 years old, a college student and received more than half of their support from student loans in the father's name. Parents are legally separated more than 6 months of the year. The child lived away at school except for three months where the child lived at the father's house. The father earned more than the mother before and after legal separation. The mother contributed a small amount financially to the support of the child. 

[DianeW · Accepted solution]

The father can claim the child be cause he would be considered the custodial parent.  Being away from home for school is considered a temporary absence.

Qualifying Child:

• The child must be related to you. The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
• Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
• Your child must live with you for more than half the year, but several exceptions apply (ie. away at school).
• The child cannot provide more than half of his/her support.
• You must be the only person claiming the child
• The child must be a US citizen, resident alien, national, or resident of Mexico or Canada.
• The child cannot file a joint return with his or her spouse. 
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