In Colorado, my divorce will be final this year on Dec. 1. I've been a stay at home mom with no income for 17 1/2 years. After our final decree, I will be considered the custodial parent. We have agreed to alternate years for claiming the children on our taxes. Do I file as Head of Household even if I have no income but am still the custodial parent? Can the other parent who is not the custodial parent claim head of household when he gets to claim the children?
