It's difficult because you are mixing child support with maintenance of the household where the child lives and they are two separate things. Support for the child consists of transportation clothing, spending money, personal grooming, medical bills, etc. Those amounts have nothing to do with Head of Houselhold, which is the person who pays more than half the bills for maintaining the household, consisting of household related expenses such as rent or mortgage payments, heating, electric,phone, cable, etc. They're two different types of expenses and were the IRS to audit you, they would want to see the correct types of bill receipts. As long as you understand that supporting the child and directly providing for the household are two separate things, yes, you can shift back and forth. It's just that making that shift involves the TYPE of bills being paid, not just the amount.
