What CA Taxation Statute defines who claims their children when Joint Custody exists?

HollyWood: What CA Taxation Statute defines who claims their children when Joint Custody exists?
Can someone please help me locate the section or statute of the California State Revenue and Taxation Code used when determining who is eligible to claim the child dependents on annual tax returns when the parents share 50/50 Joint Custody?

Answers and Views:

Answer by Bostonian In MO
Joint custody in a divorce or support decree is meaningless from a tax perspective. Physical custody is ALL that matters. Add up the nights in each parent’s home. The most nights is the custodial parent. Except for leap years, exactly 50-50 custody is not possible. If it’s exactly 50-50, the higher AGI wins the exemption claim.

Answer by StephenWeinstein
As a general rule of thumb, with some exceptions, California follows federal (IRS) tax law, meaning that whomever is legible to claim them under the United States Internal Revenue Code is probably also eligible under the California code.

However, the federal rules distinguish between married and unmarried children and do not recognize registered domestic partnerships. If one of the children is in a “registered domestic partnership”, but not a “marriage”, then California law and federal law would be different.

Answer by Go AZ
IRS info on divorced parents:

Plus, the non-custodial parent needs to have the custodial parent sign Form 8332 in order to claim the child.

CA follows IRS rules for determining dependency status.