Physical Custody

Physical custody determines where the child or children will reside. Sole physical custody means the child or children live with one parent and visit the other parent. Joint physical custody means the child or children reside with both parents. In the case of joint physical custody, if one parent will have the child more than half of the time, then that parent can be labeled the "primary custodial parent" for tax and other purposes.

Source: Superior Court of California, County of Sacramento