If you literally split it 50/50 to the penny---then neither of you can file as HOH since neither one of you can say you pay more than 50%. You might want to take a long hard look at that, since the standard deduction for filing HOH is higher than the standard deduction for filing Single. The parent who will claim the child can file as Single and claim the child. The other one files Single and does not enter anything at all about the child on their return.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
