What defines a custodial parent?

A custodial parent is specifically defined as the parent with whom a child resides for the majority of nights during the year. This definition is crucial because it establishes the primary physical custody of the child, influencing various aspects such as child support, tax benefits, and parental rights. The legal recognition of this status supports the identification of the parent responsible for the day-to-day care of the child.

While factors like income and financial support can impact decisions concerning custody, they do not alone determine who the custodial parent is. Similarly, claiming a child on tax returns is linked to custodial arrangements but does not inherently define who the custodial parent is; it can sometimes be shared or negotiated through a legal agreement. Therefore, the essence of being a custodial parent lies in the actual living situation of the child, as outlined by the number of nights spent with each parent over the year.