@pk wrote:
Generally agreeing with @macuser_22 --- (a) the parents are divorced but are they living in state that recognizes common-law marriage and are they holding themselves out as a couple ( even if they are divorced); (b) if they are really divorced for intents and purposes and are not married to anyone else, then the parent that is maintaining a household for the underage qualifying child/children can indeed claim that child for HoH purposes ( because "considered unmarried " rules will not apply; the other parent is single and therefore can claim another qualifying child for her deduction/child credit purposes. (c) However, both the divorcees living under one roof , co-mingling their earnings and expenses ( assumed ), while not unheard of , could be challenged as to the intent of action.
a) I see nothing in the post that suggests that they have a new common law marriage, (in which case they would file a joint return).
b) Yes the parent that maintains the household can claim HOH - I did not say otherwise.
And yes, if more than one child, each parent can claim one and all the benefits for that child, but the benefits cannot be split. The question did not ask that. It was asking about splitting benefits.
c) I do not understand.
**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.**
