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Subject Author Date
Custodial Parent George Anthony 01-23-2007
|--> Re: Custodial Parent Paul Thomas, CP...01-24-2007
Posted by George Anthony on January 23, 2007, 2:04 am
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The Mother & Father of a child have seperate residences.
The child resides with her Mother until July 5 and then
moves in and lives with her Father for the rest of the year.
During the time she lived with her Mother, every weekend
(Friday thru Sunday) was spent living with her Father at his
residence. Who would be considered the custodial parent in
this case, the Mother or the Father?

Thank you,
George L. Anthony
Anthony's Income Tax Service
1602 Killian Avenue
Johnstown, PA 15909-1220
(814) 322-4740
geoanthony@atlanticbb.net

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Posted by Paul Thomas, CPA on January 24, 2007, 1:56 am
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> The Mother & Father of a child have seperate residences.
> The child resides with her Mother until July 5 and then
> moves in and lives with her Father for the rest of the year.
> During the time she lived with her Mother, every weekend
> (Friday thru Sunday) was spent living with her Father at his
> residence. Who would be considered the custodial parent in
> this case, the Mother or the Father?

The mother. She had custody for the greater part of the
year. Minor temporary absences from her home do not detract
from this fact.

--
Paul Thomas, CPA
paulthomascpapc@bellsouth.net

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by A.G. Kalman on January 24, 2007, 1:56 am
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George Anthony wrote:

> The Mother & Father of a child have seperate residences.
> The child resides with her Mother until July 5 and then
> moves in and lives with her Father for the rest of the year.
> During the time she lived with her Mother, every weekend
> (Friday thru Sunday) was spent living with her Father at his
> residence. Who would be considered the custodial parent in
> this case, the Mother or the Father?

The weekends spent with the father do not meet any of the
tests for being a temporary absence. Therefore, those days
become custodial days for the father. As such, the father
would meet the test for having the child living with him for
more than half the year.

--
Alan
http://taxtopics.net

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by Harlan Lunsford on January 24, 2007, 1:56 am
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George Anthony wrote:

> The Mother & Father of a child have seperate residences.
> The child resides with her Mother until July 5 and then
> moves in and lives with her Father for the rest of the year.
> During the time she lived with her Mother, every weekend
> (Friday thru Sunday) was spent living with her Father at his
> residence. Who would be considered the custodial parent in
> this case, the Mother or the Father?

We can press the "EASY" button on this one. The exemption
goes to the custodial parent, i.e. the one who has physical
custody the greater part of the year. Count the days.

ChEAr$,
Harlan Lunsford, EA n LA

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

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