Head of Household but spouse claims child as dependent

[jeanne38654]

I have read the following from online articles: "If you're divorced and your child lives with you for more than half of the year and you meet all the other rules for claiming the Head of Household filing status, you can claim the Head of Household filing status even if your ex-spouse is claiming your child as a dependent on his or her tax return."

However, in Turbo Tax, I am not allowed to select HoH because I also selected that ex-spouse is claiming child per our MDA.

We have joint custody split 182.5 days each. Ex lives with parents, and will claim child as dependent. 

I own my own home, have the child exactly half the year. 

Can I or can I not file as HoH?

Thanks.

[xmasbaby0]

There is no such thing as exactly 50-50.   As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights--at least 183 nights.   You might have to actually count them up.

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 18.

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.

[jeanne17]

1.) We have an agreement. Ex gets to claim the child as a dependent, per our MDA.
2.) Ok, so I have the child 183 days.
3.) I don't see why anyone needs a form 8332. Educate me? I thought that form was if ex was releasing to ME to claim the child as dependent. I am not doing that. So, why do we need form 8332?

Except, I am wondering if the scenario might be more beneficial...hmmmm... For example, Ex signs form 8332, allows me to claim child as dependent AND Head of Household, and Ex still gets to claim Child Tax Credit? Am I reading what you wrote correctly?

(Versus what we were suggesting to do, which is a) I claim HoH (183 days), b) Ex claims child as dependent and Child Tax Credit)