WILL 55 AND CHERYL 49 ARE MARRIED BUT HAVE LIVE APART SINCE MARCH 15 2017, THEY HAVE NOT DIVORCE DECREE OR SEPARATE MAINTANCE AGREEMENT, CHERYL WILL NOT FILLE A JOINT RETURN WITH WILL, LYNN 15 THEIR DAUGHTER WENT WITH CHERYL WHEN SHE MOVED OUT HAS LIVED WITH HER SINCE, CHERYL DID SIGN FORM 8332 WAIVING HER RIGHT TO LYNNS EXEPMPTION FOR 2017, TOGETHER WILL AND CHERYL PROVIDED MORE THAN 50% OF LYYN SUPPORT, WILL WAGES WERE $ 26 000; CHERYL WERE 27850; LYNN GORSS INCOME WAS $1325