Hal_Al
Level 15

Get your taxes done using TurboTax

Yes, the IRS expects you to count the numbers of nights the child sleeps at each parent's home. It is allowed  for you to arrange the children's schedules so that one child spends more than half the year with the father while the other spends more than half with the mother. Then you are each the custodial parent of one child and can claim Head of Household