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Case Study 2: Custodial and Noncustodial ParentEqual Number of NightsTed 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? Click here for an explanation. 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. Click here to view Table 3: Children of Divorced or Separated Parents or Parents Who Live Apart. 
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Dependents Workout
Children of Divorced or Separated Parents
Pub 4012, Table 3: Children of Divorced or Separated Parents