One (divorced) parent has one child more than 50% of the time, the other has the 2nd child > 50%. We each claim one dependent. Can we each file Head of Household?

[benyamin-bml]

We can each file single, with a dependent.  But if our dependent is staying with us more than half the year,  both of us could file as HoH with one dependent.  Right?  

[Zbucklyo]

In a year in which there are 365 days, it is impossible to equally share a  particular child.  The parent with whom each child spent the most number of nights is considered the custodial parent.

Edit:. OP changed the question and information after this comment was made.  OP had originally made no reference to unequal custody sharing of children.

[rjs · Accepted solution]

You can only use a child to file as head of household if the child actually lived with you for more than half the year, even if you can claim the child as a dependent. Claiming a child as a dependent does not automatically allow you to use that child to file as head of household. If you claim the child as a dependent, but the child did not live with you for more than half the year, you cannot use that child to file as head of household.

[rjs]

OP changed the question after responses were posted.