Page 44 - Dependents for Individuals

Residency Test: Children of divorced or separated parents

(or parents who live apart) (2/4)

Parents Support Custody

The parents: The child received over The child is in the custody
half of his or her support of one or both parents for
a. Are divorced or legally for the year from the more than half of the year.
separated under a decree parents
of divorce or separate
maintenance;
b. Are separated under a
written separation

agreement; or
c. Lived apart at all times
during the last 6 months
of the year, whether or
not they are or were
married.

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