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It could become a problem.  When a child is a dependent of separated or divorced parents, special rules can come into play.

If there is a dispute between the parents and both parents try to claim the child, the IRS will intervene and determine which parent, if either parent, can claim the dependent child.

For instance, IRS Publication 501 under Emancipated Child states:

“If a child is emancipated under state law, the child is treated as not living with either parent.”

Head of Household

The HOH filing status applies to unmarried individuals (or married individuals considered unmarried) who provide a home for a qualified individual, either a qualifying child or a qualifying relative.

Qualifying child

For HOH filing status purposes, a qualifying child is an individual:

• Younger than the taxpayer and under age 19 or under age 24 and a full-time student, or any age and permanently and totally disabled, and
• Who lived with the taxpayer for more than half of the year, and
• Who did not provide over half of his or her own support, and
• Who is the taxpayer’s son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendent of any of them (for example, a grandchild, niece, or nephew).

Qualifying relative

For HOH filing status purposes a qualifying relative is an individual:

• Who is not a qualifying child of the taxpayer or any other taxpayer, and
• Who lived with the taxpayer for more than half of the year (except a parent), and
• Whom the taxpayer can claim as a dependent, and
• Who is the taxpayer’s son, daughter, stepchild, foster child, grandchild, brother, sister, half brother, half sister, niece, nephew, father, mother, grandfather, grandmother, aunt, uncle, stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

The HOH filing status can only be claimed by the parent who maintains a household for the qualifying child.

Please review the items below.  You may very likely have questions.

What happens when both parents claim a child on a tax return

Guide to filing taxes as head of household

[Edited 02/23/20 11:08 AM]