@Opus 17 @Sorry to belabor this
please run the scenario through the IRS filing app …..
https://www.irs.gov/faqs/filing-requirements-status-dependents/filing-status#collapse-2
Answer:
Generally, to qualify for head of household filing status, you must have a qualifying child or a dependent.
However, a custodial parent may be eligible to claim head of household filing status based on a child even if the custodial parent released a claim to exemption for the child.
