The general rule for children of divorced or separated parents who together provide over one-half the support and together have custody more than one-half the year is that the exemption goes to the parent providing the greater amount of support.

Question

Quizplus · Accepted Answer

The general rule is that the exemption for the child goes to the parent who had custody for the greater part of the year (the custodial parent), not necessarily the parent who provided the greater amount of support.

The General Rule for Children of Divorced or Separated Parents