To file as Head of Household, you need to pay more than half the
cost of keeping up a home for the year AND have a qualifying person (e,g, your child) living
with you in the home for more than half the year (except for temporary
absences, such as school).
In your case, the person with the higher income should claim the child AND file as Head of Household. The other person files as Single.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
