What is the name of your state? Maryland
My wife and I are separated but we share 50/50 physical (residential) custody of our daughter. My wife deserted me, so we don't have a separation agreement and must wait two years before she can file for divorce. The tests in publication 503 for deciding who can claim our daughter as a dependent aren't clear on how to determine who can take the deduction in this case. It keeps referring to the "custodial parent", defined as the parent who has custody for more than 6 months out of the tax year. We both have her for 6 months, but I pay child support. What makes the determination in this situation? Does it come down to a granularity of time? Weeks? Hours? Minutes? Seconds?
My wife and I are separated but we share 50/50 physical (residential) custody of our daughter. My wife deserted me, so we don't have a separation agreement and must wait two years before she can file for divorce. The tests in publication 503 for deciding who can claim our daughter as a dependent aren't clear on how to determine who can take the deduction in this case. It keeps referring to the "custodial parent", defined as the parent who has custody for more than 6 months out of the tax year. We both have her for 6 months, but I pay child support. What makes the determination in this situation? Does it come down to a granularity of time? Weeks? Hours? Minutes? Seconds?