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?
The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Chloe is the custodial parent because Timmy lived with her more nights during the year.