The noncustodial parent can not claim the credit because even in the case of divorced or separated parents the household must actually be the principal place of abode of the taxpayer / claimer and child. (divorcesource.com)
Section 605 (b)(1)(B) of the New York Tax Law looks at if the person maintains a place of abode in the State, and if they spend more than 182 days of the year there. (slaw.ca)
A humble abode for spiritual work, it would be ideal to say that the hotel is adorned with nature's most magnificent manifestations. (rishikulyogshala.org)