@jburatti ugh - I just saw your responses....so let me address your new post
this is simple. Because you did not live apart for at least 6 months of 2023, neither of you can file HOH. You both must file MFS or MFJ. (I assume you were living together on 7/1/23 and do not meet the 183 day rule of separation).
As far as claiming the children, now that HOH is not possible.... your agreement is fine. Since the children lived with each of you for more than 6 months (her: 6.5 months; you 12 months), you two can agree who claims the children if in fact MFS is the way you two decide to file. The whole issue of form 8332 is moot.
if she filed HOH, she should amend to MFS.
if she filed MFS, she can amend that to MFJ, if you two agree, and add you and your income and the remaining child to that amendment.
if she filed MFS and she chooses not to amend, then it is fine the way it is. You file MFS and claim the 3rd child.
does that help? again I assume the date you two separated into different households was after July 1. As that is critical to what I wrote, please be VERY specific to the EXACT date you separated on any response.
