Hi,
On alternate years, when I declare my child as my dependent, and my ex signs form 8332 "Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent", I can not file as Head of Household b/c even when I take my child to/and from school, and care for her until 9 PM, when my ex returns from work they go to sleep in my ex's house... That's how arbitrary the IRS "nights" rule is.
Can my ex, even after signing form 8332 for the year, file as Head of Household?
Thank you in advance,
Nick
