Legal Question in Family Law in Georgia

What's the legal difference between primary and physical custody?

My less than perfect divorce settlement states that my ex-husband retains primary custody of one child and I the other. I was told that primary and physical custody were different. Both children live with me. I was told that it gives him final say on any decision involving the child. Now I'm dealing with filing my taxes and he says he's entitled to claim the child, even though he has used the same argument to avoid acceptable child support payments. The child in question has lived with me for the entire year. Our divorce says he has ''primary'' custody - nothing specific on details or limits. What is the legal definition of both primary and physical custody?


Asked on 2/22/02, 9:40 pm

1 Answer from Attorneys
Eric Ballinger Ballinger & Associates

Re: What's the legal difference between primary and physical custody?

if the priamary issue is the taxes, you will want to talk to your CPA. The rule on the tax exemption is not defined by state law custody definietions but by who provides the primary financial support for the child. Usually defiend as who the child lives with for at least 6 months plus one day.

Physical custody is defined as who the child lives with primarily and legal custody is who ever the primary decision maker. But be aware, the IRS is a branch of the federal government and they opereate under thier own federal definiitions and are not subject to the divorce court.

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Answered on 2/25/02, 6:49 pm


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