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No. According to the IRS the parent who has the child more during the year is the custodial parent and that parent is the one who can claim Head of Household. Since there are 365 days/nights in the year, one of you must have one more night than the other. There isn't a way for both of the parents to claim the child in order to claim HOH.
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‎February 28, 2020
2:33 PM