what if the custodial parents (by nights rule) has NOT contributed more than half of support? Can they still claim Head of Household? If parents have never married and there is no legal agreement re separation -- they live separately but both care for child, does this change anything? Currently mother has days and father has nights -- so per IRS father is custodial parent? Even though the mother is taking care of her all day (when daughter is awake)? It sounds like via 8832 mother can claim tax credit for dependent and child credit, but father gets EIC? But then mother has to file as if she had child for less than six months, correct? Very complicated.
