Case Study 2: Custodial and Noncustodial Parent
Equal Number of Nights
Ted is divorced and has a daughter who lived with him and his ex-spouse for an equal number of nights. Ted's adjusted gross income is $45,000 and his ex-spouse's adjusted gross income is $30,000. Who is the custodial parent?
If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Ted is his daughter's custodial parent because he had a higher adjusted gross income.