@rymian414 the IRS lets the two of you agree who can claim the child. But be careful.
It is best that the person who is contributing more than 50% of the household expenses claim the child here is why:
there are two major rules to file HOH:
1) you must provide over 50% of the household expenses
2) you must have a qualifying person.
if you provide more thamn 50% of the household expenses, but the other parent claims the child, you can not satisfy both conditions, so your filing status is SINGLE.
if the other parent claims the child but doesn't provide 50% of the household expenses, the other parent can not satisfy both conditions, so that parent has to file SINGLE as well.
but if the person who provides more than 50% of the household expenses also claims the child, then that person can file HOH and the other parent files SINGLE. It is a much better tax outcome this way.
