Custodial Parent

Custodial Parent means:
the parent named as custodian of a child in the most recent divorce or separate maintenance decree, written separation agreement, or court-approved custody order. Where legal custody has not been addressed by the court, or if joint custody has been ordered, the custodial parent is the one who has physical custody of the child for the greater portion of the year and is the one generally allowed to claim the child as an exemption. Former IRC (check if this IRC provision is current here) § 152(e)(1).