Since you are not married, then you do not have to fill out form 8332 or 8453. Either parent can claim the child. The person who paid over half the household expenses would be able to claim head of household status if they claimed the child. To qualify for Head of Household you must meet the following requirements:
- Pay for more than half of the expenses for a qualifying household
- Be considered unmarried on the last day of the tax year
- Have a qualifying child or dependent
The benefits from filing as Head of Household are:
- higher standard deduction
- more taxable income falling into lower tax brackets
For more information, see the link below:
[Edited 2/4/2025| 4:55 pm PST]
@eyongtax
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