My child and I rent an apartment with a friend and her child. can we both claim HOH?

[jessiemarie-728]

im a single mother that rents a room in an apartment, with my child rent is split down the middle.  i pay for everything for my child, and she pays for everything for her own family,  including our own cable.can  we both claim HOH since we are both supporting our own families?

[MiriamF · Accepted solution]

You can only claim Head of Household (HOH) if you are providing more than half of your child's support. 

The rules about only one individual in a household claiming HOH were designed to discourage parents from getting a higher standard deduction by each claiming HOH status. Since you are renting a room in your friend's home, you are technically not living in the same household. 

Is your friend supporting you and your child in any way? If so, you must factor in her support when calculating how much support YOU are providing to your child. The IRS provides a worksheet for determining support that explains what counts.