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posted Jun 4, 2019 5:23:23 PM

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?

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?  

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Level 15
Jun 4, 2019 5:23:24 PM

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.

3 Replies
Level 9
Jun 4, 2019 5:23:24 PM

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  OP had originally made no reference to unequal custody sharing of children.

Level 15
Jun 4, 2019 5:23:24 PM

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.

Level 15
Jun 4, 2019 5:23:26 PM

OP changed the question after responses were posted.