Whole year status

[highreturn]

I have a divorce decree that states I can claim my children every other year, however I have a question as to what I'm supposed to put when the question asks, " Did they live with you the whole year", they obviously did not so what do I put there? I only have one son who lives with me most of the year because our visitation is different, he comes to my home 4 nights one week through the weekend and then one night the alternating week. How do I determine his ? I hope this makes sense. I just want an easy answer, please don't go into the form 8332 or tax information I'm aware of all this, just need an answer to thi .

[DianeW777 · Accepted solution]

Yes, this makes sense. The answer you need to select is 'No' they do not live with you, for the children that do not live with you. 

For your one son who does come to your home 4 nights one week through the weekend and then one night the alternating week it seems by my calculations he still does not live with you for more than half the year.  If you agree with the summary below then you will also select 'No'.

• 26 weeks x 5 nights per week = 130
• 26 weeks x 1 night per week =     26 - This total is 156 days which is less than half of the year as a noncustodial parent.

If you agree with this summary select 'No' for all children.

[highreturn]

What about the two weeks he stays with me in the summer as well. 

[DianeW777]

It's still the same answer because you are still only at 170 days, when subtracted from 366 (2024), the result is that there are still 196 days remaining. There is nothing wrong with taking a calendar and counting the days, it would be a good idea to keep exact tracking for 2025. This is what the IRS looks at and not custody agreements.

• Residency is the key factor - See IRS Publication 501 (page 13)

[highreturn]

Thank you I wasn't sure how to do the math, lol.