Can I still file Head of Household on my 2020 taxes if my ex-husband claims our son on his 2020 taxes?

[katcunnington74]

My ex-husband and I share joint, legal custody of our son.  In our divorce decree, it was ordered that we alternate tax years to claim our child - I claimed him on my 2019 taxes as well as head of household and my ex-husband will claim our son on his 2020 taxes. My son spent approximately 7 more days with his father in 2020, therefore our son meets the requirements to be a "qualifying child" for my ex's 2020 taxes.   

However, will I still be able to file head of household on my 2020 taxes since I won't be claiming my son?

FYI -  I have signed the 8832 stating I would not claim our son for 2020.  My ex knows to file the form with HIS taxes.  

Earned income credit is not applicable in this instance; we both make too much and we have no childcare expenses.

He was with his father 7 more days last year, as that is just how the schedule worked out.  For 2021, our son will be with me 7 more days, since we switch off every other week.

[xmasbaby0]

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

[DoninGA]

If the child lived with your ex for over 6 months in 2020 then he is the custodial parent and can file as Head of Household.  You cannot.

[katcunnington74]

Yes, I have physical custody of our son, who is 16 years old and we share joint legal custody.  I have signed the 8832 stating I would not claim our son for 2020.  My ex knows to file the form with HIS taxes.  

Earned income credit is not applicable in this instance; we both make too much and we have no childcare expenses.

He was with his father 7 more days last year, as that is just how the schedule worked out.  For 2021, our son will be with me 7 more days, since we switch off every other week.

[Opus 17]

For 2020, because your child lived with your ex more than half the nights of the year, then your ex may claim the child without a form 8332. Your ex can also use the child to qualify for head of household or earned income credit, if they meet all the other requirements. You do not get any tax benefits for your child as a dependent including the ability to qualify for head of household, since the child lived with you less than half the nights of the year.

If you do list your child in TurboTax, you will need to indicate that the child lived with you less than half the year and that you will not be receiving a form 8332 from the other parent. TurboTax will record the child as “not a dependent this year.“

The ability to qualify for head of how to use a child the ability to use a dependent child dependent to qualify for head of household, earned income credit, and the dependent care credit, always goes to the parent where the child lived the greater number of nights, and those benefits can’t be waived, transferred, or shared, even using form 8332.