If a divorce decree provides for joint physical custody of a child, how does the Franchise Tax Board determine which parent had custody of the child for more than half the year?
If you provide a copy of the custody agreement issued by the court, or a copy of the informal written custody agreement that you followed during the year, FTB will accept it as evidence of which parent had the child living in his or her home for more than half the year. If there was no custody agreement, or if you provide evidence to show that you did not follow the custody agreement, FTB will accept evidence provided by you and the other parent to show which parent had custody of the child for more than half the year.
Related Questions
- If a divorce decree provides for joint physical custody of a child, how does the Franchise Tax Board determine which parent had custody of the child for more than half the year?
- What does "joint" legal custody of the child mean and how does it differ from primary physical placement?
- Whats the difference between primary custody and joint custody of minor children after a divorce?
