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If you are separated and lived apart for at least the last 6 months of 2016, and you maintained (paid over half the costs of maintaining the household) a household for your child you ca claim Head of Household.
It is possible for each to claim Head of Household. For example if there are two children and one lives with each parent and that parent pays for half of the costs of maintaining that household, the can claim Head of household
Only the parent who has custody of a child in the home more than half the nights of the year can claim Head of Household status.
The parent who does not have custody more than half the nights of the year can never file as Head of household.
May 31, 2019
9:36 PM