Dependency Exemption for Children of Divorced Parents
The custodial parent, determined by the "counting nights" rule, is entitled to the dependency deduction for the given tax year. This rule calculates the number of nights the child spends with each parent and defines the custodial parent as the one with whom the child spends the greater number of nights. Click here to read this weeks' blog by Patty Ward, EA about the Dependency Exemption for Children of Divorced Parents. To read posts from other members of the Conner Ash team, click here to check them out.