What CA Taxation Statute defines who claims their children when Joint Custody exists? and Taxing

What CA Taxation Statute defines who claims their children when Joint Custody exists?

Can someone please help me locate the section or statute of the California State Revenue and Taxation Code used when determining who is eligible to claim the child dependents on annual tax returns when the parents share 50/50 Joint Custody?


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Answer by Bostonian In MO
Joint custody in a divorce or support decree is meaningless from a tax perspective. Physical custody is ALL that matters. Add up the nights in each parent's home. The most nights is the custodial parent. Except for leap years, exactly 50-50 custody is not possible. If it's exactly 50-50, the higher AGI wins the exemption claim.

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