Which statement describes the residency exception for the noncustodial parent under the divorce rules?

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Dependency rules for a child in a divorce situation hinge on two things: where the child lives and who provides the support. There is a residency exception for the noncustodial parent that applies when two conditions are met: the child is in custody more than half the year, and more than half of the child’s support is provided by the parents. When both conditions are satisfied, the noncustodial parent may claim the child as a qualifying child for purposes of the dependency test. This reflects and balances the living arrangement with the financial contributions from the parents. Simply saying the child lived with the custodial parent for more than half the year isn’t enough on its own to grant the exception; the support criterion must also be met. There is indeed a residency exception, so a statement denying it isn’t correct.