Who is identified as a noncustodial parent?

A noncustodial parent is defined as the parent who does not have physical custody of the child. This term typically refers to the parent who does not live with the child as their primary residence, regardless of any other factors such as child support payments or tax claims.

In many cases, noncustodial parents might still be involved in their child's life, sharing responsibilities through visitation and other forms of engagement, but they do not provide the day-to-day care that a custodial parent would. The other options relate to aspects such as custody arrangement, tax claims, and income, but they do not accurately define the role of a noncustodial parent. Thus, the correct answer identifies the essential characteristic of a noncustodial parent based on their custodial status regarding the child.