### Question
What is the definition of noncustodial parent?


### Answer
The definition of **noncustodial parent** is as follows in *26 U.S.C. § 152*:

> the parent who is not the custodial parent

#### 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**

