Artículo Custodial parent and noncustodial parent.. Custodial parent and noncustodial parent.

id="en_US_2025_publink1000170899"> Custodial parent and noncustodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncustodial parent. If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present; or In the company of the parent, when the child doesn't sleep at a parent's home (for example, the parent and child are on vacation together). Equal number of nights. 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 (AGI). December 31. The night of December 31 is treated as part of the year in which the night begins. For example, the night of December 31, 2025, is treated as part of 2025. Emancipated child. If a child is emancipated under state law, the child is treated as not living with either parent. See Examples 5 and 6 . Absences. If a child wasn't with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. But if it can’t be determined with which parent the child normally would have lived or if the child wouldn’t have lived with either parent that night, the child is treated as not living with either parent that night. Parent works at night. If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. On a school day, the child is treated as living at the primary residence registered with the school. Example 1—Child lived with one parent for a greater number of nights. You and your child’s other parent are divorced. In 2025, your child lived with you 210 nights and with the other parent 155 nights. You are the custodial parent. Example 2—Child is away at camp. In 2025, your child lives with each parent for alternate weeks. In the summer, your child spends 6 weeks at summer camp. During those 6 weeks, your child is treated as living with you for 3 weeks and with your child’s other parent, your ex-spouse, for 3 weeks because this is how long the child would have lived with each parent if the child had not attended summer camp. Example 3—Child lived same number of nights with each parent. Your child lived with you 180 nights during the year and lived the same number of nights with the child’s other parent, your ex-spouse. Your AGI is $40,000. Your ex-spouse's AGI is $25,000. You are treated as your child's custodial parent because you have the higher AGI. Example 4—Child is at parent’s home but with other parent. Your child normally lives with you during the week and with the child’s other parent, your ex-spouse, every other weekend. You become ill and are hospitalized. Your ex-spouse lives in your home with your child for 10 consecutive days while you are in the hospital. Your child is treated as living with you during this 10-day period because your child was living in your home. Example 5—Child emancipated in May. Your child turned 18 in May 2025 and became emancipated under the law of the state where your child lives. As a result, your child isn't considered in the custody of either parent for more than half of the year. The special rule for children of divorced or separated parents doesn't apply. Example 6—Child emancipated in August. Your child lives with you from January 1, 2025, until May 31, 2025, and lives with the child’s other parent, your ex-spouse, from June 1, 2025, through the end of the year. Your child turns 18 and is emancipated under state law on August 1, 2025. Because your child is treated as not living with either parent beginning on August 1, your child is treated as living with you the greater number of nights in 2025. You are the custodial parent. Written declaration. The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release a claim to an exemption for a child to the noncustodial parent. Although the exemption amount is zero for tax year 2025, this release allows the noncustodial parent to claim the child tax credit, additional child tax credit, and credit for other dependents, if applicable, for the child. The noncustodial parent must attach a copy of the form or statement to their tax return. The release can be for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Post-1984 and pre-2009 divorce decree or separation agreement. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. The decree or agreement must state all three of the following. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. The custodial parent won't claim the child as a dependent for the year. The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. The noncustodial parent must attach all of the following pages of the decree or agreement to their tax return. The cover page (write the other parent's SSN on this page). The pages that include all of the information identified in items (1) through (3) above. The signature page with the other parent's signature and the date of the agreement. Post-2008 divorce decree or separation agreement. The noncustodial parent can’t attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. The custodial parent must sign either Form 8332 or a similar statement the only purpose of which is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to their return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support. . The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. . Revocation of release of claim to an exemption. The custodial parent can revoke a release of claim to an exemption. For the revocation to be effective for 2025, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2024 or earlier. The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to their return for each tax year the custodial parent claims the child as a dependent as a result of the revocation. Remarried parent. If you remarry, the support provided by your new spouse is treated as provided by you. Parents who never married. This special rule for divorced or separated parents also applies to parents who never married and who lived apart at all times during the last 6 months of the year. Support Test (To Be a Qualifying Child) To meet this test, the child can’t have provided more than half of the child’s own support for the year. This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or isn't support, see Support Test (To Be a Qualifying Relative) , later. If you aren't sure whether a child provided more than half of their own support, you may find Worksheet 3-1 helpful. Worksheet 3-1. Worksheet for Determining Support Funds Belonging to the Person You Supported 1. Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Don’t include funds provided by the state; include those amounts on line 23 instead 1. _____ 2. Enter the amount on line 1 that was used for the person's support 2. _____ 3. Enter the amount on line 1 that was used for other purposes 3. _____ 4. Enter the total amount in the person's savings and other accounts at the end of the year 4. _____ 5. Add lines 2 through 4. (This amount should equal line 1.) 5. _____ Expenses for Entire Household (where the person you supported lived) 6. Lodging (complete line 6a or 6b): a. Enter the total rent paid 6a. _____ b. Enter the fair rental value of the home. If the person you supported owned the home, also include this amount in line 21 6b. _____ 7. Enter the total food expenses 7. _____ 8. Enter the total amount of utilities (heat, light, water, etc., not included in line 6a or 6b) 8. _____ 9. Enter the total amount of repairs (not included in line 6a or 6b) 9. _____ 10. Enter the total of other expenses. Don’t include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. _____ 11. Add lines 6a through 10. These are the total household expenses 11. _____ 12. Enter total number of persons who lived in the household 12. _____ Expenses for the Person You Supported 13. Divide line 11 by line 12. This is the person's share of the household expenses 13. _____ 14. Enter the person's total clothing expenses 14. _____ 15. Enter the person's total education expenses 15. _____ 16. Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. _____ 17. Enter the person's total travel and recreation expenses 17. _____ 18. Enter the total of the person's ot