if i am not going to claim dependent this year can i still be head of household?

[DoninGA]

Are you providing the other parent a Form 8332 to release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child?

[84lsmith-ls]

I wasn’t sure on that either. We verbally agreed to rotate years to claim our one child. So 2024 tax return would be her year to claim dependent which is fine but I have had longer than half of year. If i waive my rights to claim does that no longer make me head of household?

[DoninGA]

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@84lsmith-ls wrote:

I wasn’t sure on that either. We verbally agreed to rotate years to claim our one child. So 2024 tax return would be her year to claim dependent which is fine but I have had longer than half of year. If i waive my rights to claim does that no longer make me head of household?

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If you use the Form 8332 to revoke your rights to the child exemption, you can still file your tax return as Head of Household.  You must give the other parent a signed Form 8332.

IRS Form 8332 - https://www.irs.gov/forms-pubs/about-form-8332