Your Child’s Address, School and Tax Records After Separation in the United States

United States · Checked 17 September 2026

School records

School districts set enrolment and residence requirements under the applicable law. A shared-care schedule does not automatically allow use of either address for any preferred school.

The custody order also matters for important education decisions. Listing an address does not transfer legal custody.

Which parent counts for federal tax purposes?

The IRS—the Internal Revenue Service—generally treats the parent with more nights during the year as the custodial parent. It has additional rules for absences and particular circumstances.

If nights are equal, the parent with higher adjusted gross income is generally treated as the custodial parent. Adjusted gross income is the income figure on the federal return after specified adjustments. A court’s “joint custody” label does not replace this test.

Can a parent release a tax claim?

Where the separated-parent tax rules apply, Form 8332 can allow the other parent to claim certain child-related benefits. It does not transfer every benefit, including the earned income credit.

For post-2008 divorce decrees, the decree alone does not replace the required release. The current IRS guidance explains the conditions.

Your update checklist

• School contact and residence information.
• The record of nights relevant to tax rules.
• Any required tax release and the tax year it covers.
• Health coverage, housing and state benefits that need separate household updates.
• Any existing order about school, residence or moving.

This guide explains general rules and services. It does not assess your individual case.

Based on the original article by Elisabeth Scholander.