Custodial parent is parent child lived with for greater number of nights regardless of legal custody
Divorce decrees or written separation agreements between 84-09 must state the following three facts:
1. noncustodiala parent can claim the child as a dependent without regard to any conditions, such as payment of support.
2. custodial parent will not claim the child as a dependent for the year
3. The years for which the noncustodial can claim the child as a dependent.
If parent gives exemption and thus the tax credit to noncustodial, a form 8332 must be filled (custodial doesnt get either)
Attached to the noncustodials tax return who gets the exemption must either be the form 8332 or:
- 1. cover page, on which he should write other parents social security number
- 2. pages containing information required for three reasons for years between 84-09
- 3. signature page showing date of agreement and other parents signature.
Step-parents can use this with step-children if they divorce.