Getting divorced w 2 kids. Ex might claim 1 as dependent but I have primary custody. Can we both file head of household or just me if I have them most of the time?

[Bsch4477]

Only the custodial parent ( the one with whom the kids spend more nights) can file as head of household. This is true even if the non custodial parent claims the dependency. 

[NCperson · Accepted solution]

artshow80@yahoo. - claiming Head of Household requires satifying two rules

1) you must provide more than 50% of the expenses to run the househiold

2) a 'qualifying dependent' must live with you for at least 6 months. 

So while each parent could satisfy the 1st rule (presumably you each are running your own separate households), only you could satisfy the 2nd rule (presuming the children live with your for more than 6 months of the year).

[artshow80@yahoo.]

• Thank you!