If I am the custodial parent, and file form 8332 this year (2017) to release claim of child exemption, do I still file as "Head of Household?"

[lady8420]

Thank you for the feed back.  Correct.  My ex is remarried and filing MFJ.   Will I then leave the dependents section blank or is there a different place to enter them?

[TomD8]

If you filing HOH (I'm assuming you're not remarried), leave the dependents section blank.  You'll enter the child's info in the filing status section, after you select HOH filing status (you'll be prompted for the child's info).
If you don't qualify for HOH and are filing Single, just leave the Dependent's section blank.

[lady8420]

Thanks again TomD8

[justinetax201712]

My x-husband filed head of house and taking our daughter as a dependent this year.   Can I also file head of household?

[macuser_22]

@justinetax201712 - he can only file HOH if the daughter physically lived with him more than half of 2017.    If the child lived with you then only you can claim HOH.   (See the rules in the answer and comments above)

You can file HOH if you have a (different) child that lived with you more than half of 2017, you can claim as a dependent,  and you meet the other requirements.

The same child cannot physically live with both parents *more* than half the year - only one parent can qualify.

[justinetax201712]

Thank you macuser_22 - I am pretty sure he filed HOH and took her as an dependent.   So I will need to claim a single status.

[macuser_22]

If the child lived with you then he can claim the dependent and Child tax credit as explained above, only if you gave him a signed 8332 form, but only you can claim the HOH and EIC.   The tax law does not allow the EIC or HOH to be claimed unless the child actually physically lived with the taxpayer more than half the year.  To claim those when the child did not live with the taxpayer requires filing a false tax return and constitutes tax fraud.