Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependents Workout

Children of Divorced or Separated Parents

Case Study 1: Custodial and Noncustodial Parent

Chloe is divorced and has one child, Timmy. During the tax year, Timmy lived with Chloe 210 nights and with his father 155 nights. Who is the custodial parent?

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Step 3 Table 3 Children of Divorced or Separated Parents.
Pub 4012, Table 3: Children of Divorced or Separated Parents

Pub 4012, Table 3: Children of Divorced or Separated Parents