HOH - 50% Custody

[miles4logan]

I have 50/50 physical custody of my daughter.    I support my home.   My child's mother claims her a dependent.   Can I still claim HOH at my home since I have her 50% of the time and provide 50% of her living costs while at my home without claiming her as a dependent?

[xmasbaby0]

There is no such thing as 50/50 custody.   One of the parents had the child for more nights.   The parent who had the child for at least 183 nights is the custodial parent.

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.  If the child is 17 or older the non-custodial parent gets the $500 credit for other dependents.

If you and the other parent have a signed agreement, you need to indicate in MY INFO that you have such an agreement.

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.

[MaryK4]

For the Head of Household, you can use your daughter as your qualifying child IF they lived with you more than of the year.  The IRS can be very picky about the rule, so with 50-50 custody, you should keep an actual calendar of the nights your daughter stayed with you during the year.  

[xmasbaby0]

You already stated that the other parent claims the child as a dependent.  The same child cannot be a qualified dependent for HOH filing status on two tax returns.  Take out your 2024 calendar and count the nights.