Who is considered the noncustodial parent?

The noncustodial parent is defined as the parent who does not have primary custody of the child. This parent typically has limited visitation rights and does not reside with the child on a full-time basis. In situations involving custody arrangements, one parent is designated as the custodial parent, responsible for the child's day-to-day care and living arrangements. Conversely, the other parent—the noncustodial parent—may have financial responsibilities, such as paying child support, but does not primarily care for the child.

This distinction is essential in various legal and tax considerations, including eligibility for claiming dependents and child support obligations. While the noncustodial parent may pay child support or claim the child as a dependent in some cases, these actions do not define their status as noncustodial. Thus, identifying the noncustodial parent focuses on custody arrangements rather than financial support or claims for dependents.