Custodial parents generally claim the qualifying child as a dependent on their return.

• 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.
• In most cases, because of the residency test, the custodial parent claims the child on their tax return.
• 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.