artshow80@yahoo. - claiming Head of Household requires satifying two rules
1) you must provide more than 50% of the expenses to run the househiold
2) a 'qualifying dependent' must live with you for at least 6 months.
So while each parent could satisfy the 1st rule (presumably you each are running your own separate households), only you could satisfy the 2nd rule (presuming the children live with your for more than 6 months of the year).
