### Question
How is the "custodial parent" defined?


### Answer
The term **custodial parent** is defined in *26 U.S.C. § 152* as follows -

> the parent having custody for the greater portion of the calendar year

#### Citation:
  - *26 U.S.C. § 152*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

