Custodial Parent

Jan 23, 2007 3 Replies

The Mother & Father of a child have seperate residences. The child resides with her Mother until July 5 and then moves in and lives with her Father for the rest of the year. During the time she lived with her Mother, every weekend (Friday thru Sunday) was spent living with her Father at his residence. Who would be considered the custodial parent in this case, the Mother or the Father? Thank you, George L. Anthony Anthony's Income Tax Service



1602 Killian Avenue Johnstown, PA 15909-1220 (814) 322-4740 snipped-for-privacy@atlanticbb.net



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"George Anthony" wrote

The mother. She had custody for the greater part of the year. Minor temporary absences from her home do not detract from this fact.

-- Paul Thomas, CPA snipped-for-privacy@bellsouth.net

The weekends spent with the father do not meet any of the tests for being a temporary absence. Therefore, those days become custodial days for the father. As such, the father would meet the test for having the child living with him for more than half the year.

-- Alan

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We can press the "EASY" button on this one. The exemption goes to the custodial parent, i.e. the one who has physical custody the greater part of the year. Count the days. ChEAr$, Harlan Lunsford, EA n LA

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