the smiths are separated and must determine who may claim their son todd as a dependent which of the filling
conditions does not need to be true for a divorced or separated parent to satisfy the dependency residency test for a child? a. the parents are divorced or legally separated under a decree of divorced or separate maintenance agreement or separated under a written separation agreement or lived apart during the last six months of the calendar year b. the parents provided more than half of the childs total support for the calendar year.
c. one or both parents had custody of the child for more than half of the calendar year
d. the cild chooses the parent with which to live