divorced Head of household

[drhenner]

Here is the scenario, Which parent can file HoH when:

• We split 50/50 custody. We don't know which parent has 1 day more custody. (Hence we maintain separate residences)
• We only have 1 child so only one parent can be HoH
• I gave the mom the right to claim our daughter as a dependent
• I pay the mom ~$5000 in child custody (Hence I pay more than 50% of the child's total expenses but this is not more than 50% of the mother's expenses)
• I have the higher AGI (not sure this matters but it might for claiming the dependent but I gave that right away)

I'm not sure if this is something we are required to alternate or if there is any other tie breaker for claiming HOH.

Thanks for any support.

[xmasbaby0 · Accepted solution]

The custodial parent is the one who had the child for the most nights---at least 183 nights.  So---count them.

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

TIE BREAKER RULES

https://itap1.for.irs.gov/owda/0/resource/Commentary_Files_Redirect_ITA/en-US/help/tbrk09.html

[xmasbaby0]

Am I Head of Household?

https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household

https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household

If you qualify as Head of Household, when you enter your marital status (single or married filing separately) into MyInfo, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.

[rjs · Accepted solution]

There is no such thing as "50/50 custody" in tax law. Under the tax law, the parent that the child lived with for more nights during the year is the custodial parent. Your divorce decree or other agreements cannot override the tax law. The custodial parent is the one who can file as head of household. So if you don't know which of you had the child for more nights, figure it out the best you can, as long as you and your ex both agree on which of you it is. And starting January 1, keep track of the nights for 2025. Mark it on a calendar.

The other things that you mentioned - claiming the child as a dependent, paying child support, and AGI - have nothing to do with who can file as head of household.