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 custodial parent.

Question

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This is because the custodial parent is considered to have the primary responsibility for the child's expenses and care. However, there are some exceptions and special circumstances that may affect this general rule.

The General Rule for Children of Divorced or Separated Parents