The IRS and tax law does not care about any separation agreement. ONLY the parent that the child physically lived with more then half the year can claim HOH - no court can override Federal tax law. You cannot "agree" to violate Federal law. If the parent that did not live with the child is trying to claim the HOH status then that if a violation of Federal Tax law.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
