1. Let's say after she amends her return by removing 2441 and the HOH filing status, can I e-file again, or do I have to paper file?
You'll have to paper file. consider that it will take the IRS months (various IRS posts say 2 to 6 months) to process an amended return even one that is e-filed. Also, Turbotax will shut down e-filing of 2022 returns on 10/31/2023. she has to send in a signed form 8332 to claim the child for certain credits which you as the custodial parent provide her. since it is not possible to e-file a signed form, if she desires to e-file the amended return she can include form 8453 with the 8332 box checked. she then has a limited time to mail in that form with the 8332. Otherwise, she must mail in her amended return.
8453 instructions
If you are filing your tax return using an online provider, mail Form 8453 to the IRS within 3 business days after you have received acknowledgement from your intermediate service provider and/or transmitter that the IRS has accepted your electronically filed tax return. If you don’t receive an acknowledgement, you must contact your intermediate service provider and/or transmitter.
Mail Form 8453 to:
Internal Revenue Service Attn: Shipping and Receiving, 0254 Receipt and Control Branch Austin, TX 73344-0254
2. Can she actually just remove 2441 but keep the HOH filing status and keep the child as a non-dependent? Basically, can we two be both HOH with the child as the qualifying person (because he spent half/half in the 2 families?
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"because he spent half/half in the 2 families". as per my prior thread the custodial parent is the one the child spent the most nights with during the year. a 365 day year makes a 50/50 split almost impossible for 2022. I suppose, there can be situations where the child might spend one or more nights away from both parents such as with grandparents. However, in case of the same number of nights the custodial parent is the one with the highest adjusted gross income.
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nope. to be head of household the taxpayer must be a custodial parent for the year. so in the case of divorced parents with only one qualifying child there can only be one head of household in any year. if there were multiple qualifying children with one parent being the custodial parent of one and the other parent being the custodial parent of another it would be possible for both to file as HOH.
