Generally,in the case of a divorced couple,the parent who has physical custody of a child for the greater part of the year is entitled to claim the child as a dependent.

Name: Generally,in the case of a divorced couple,the parent who has physical custody of a child for the greater part of the year is entitled to claim the child as a dependent.
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This is generally true according to the IRS guidelines. However, there may be exceptions based on the divorce agreement or court order.

Generally,in the Case of a Divorced Couple,the Parent Who Has