@Suchin21 wrote:
“The rule says nothing about how a person filing HOH must claim their deductions. You are allowed to file HOH and claim any deduction you want, itemized or standard...”
This is how I originally interpreted it as well. There is nothing that explicitly addresses this question that I could find.
Further, if we each file as HoH, each having one of our 2 sons as a qualifying dependent, would we both be able to use either standard deduction or itemize regardless of what the other does?
If you both file as HOH, your deductions are completely independent from each other. However, you did say that he did not have a qualifying child, so he would not be eligible to file as HOH. Even if you use the special rules for children of parents who are divorced or live apart and share custody, you can transfer the $2000 child tax credit but you can't transfer the ability to qualify for HOH. That depends solely on where the child physically lived in 2024, and can't be shared or transferred.
You could arrange that for 2025, assuming you were willing to arrange actual physical custody so that child 1 lived in your home at least 183 nights while child 2 lived in his home for at least 183 nights. It's possible, although it may not be practical.
