How do dependency rules work for divorced parents? If a child lives with each parent separately for different portions of the year, the parent with whom the child lives for the longer period of time during the year should claim the child as a dependent. This parent is the custodial parent....
personal property or real property during the marriage, the spouse could successfully argue that they are entitled to the value of the improvement. For example, say a beneficiary inherited a condo from a deceased uncle.