Custodial Parent

Discussion in 'Tax' started by George Anthony, Jan 23, 2007.

  1. 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
    Last edited by a moderator: Jan 23, 2018
    George Anthony, Jan 23, 2007
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  2. The mother. She had custody for the greater part of the
    year. Minor temporary absences from her home do not detract
    from this fact.
    Last edited by a moderator: Jan 23, 2018
    Paul Thomas, CPA, Jan 24, 2007
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  3. George Anthony

    A.G. Kalman Guest

    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.
    Last edited by a moderator: Jan 23, 2018
    A.G. Kalman, Jan 24, 2007
  4. 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.

    Harlan Lunsford, EA n LA
    Last edited by a moderator: Jan 23, 2018
    Harlan Lunsford, Jan 24, 2007
  5. George Anthony

    Ashley K. Knowlton MBA

    Mar 7, 2016
    Likes Received:
    What does the court order say?
    Ashley K. Knowlton MBA, Mar 31, 2016
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