@NCperson wrote:
@Opus 17 @Sorry to belabor this
please run the scenario through the IRS filing app …..
https://www.irs.gov/faqs/filing-requirements-status-dependents/filing-status#collapse-2
Answer:
Generally, to qualify for head of household filing status, you must have a qualifying child or a dependent.
However, a custodial parent may be eligible to claim head of household filing status based on a child even if the custodial parent released a claim to exemption for the child.
Yes, but this situation (where the custodial parent releases the claim to exemption) only applies in the case of parents who are divorced or separated and live apart but share custody. The release is not allowed to be used when unmarried parents live together and share custody.
Quoting:
Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, generally only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).
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The child tax credit, credit for other dependents, or additional child tax credit.
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Head of household filing status.
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The credit for child and dependent care expenses.
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The exclusion from income for dependent care benefits.
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The earned income credit.
The other person can’t take any of these benefits based on this qualifying child. In other words, you and the other person can’t agree to divide these tax benefits between you.
Also read the examples, example 8 addresses the fact that the tiebreaker rules are only followed when there is a disagreement, and example 9 covers the situation where both parents claim the same child.
Example 8—unmarried parents.
You, your 5-year-old child, L, and L’s other parent lived together in the United States all year. You and L’s other parent aren't married. L is a qualifying child of both you and L’s other parent because L meets the relationship, age, residency, support, and joint return tests for both you and L’s other parent. Your AGI is $12,000 and L’s other parent's AGI is $14,000. L’s other parent agrees to let you claim the child as a qualifying child. This means you can claim L as a qualifying child for the child tax credit, head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if L’s other parent doesn't claim L as a qualifying child for any of those tax benefits).
Example 9—unmarried parents claim same child.
The facts are the same as in Example 8, except you and L’s other parent both claim L as a qualifying child. In this case, only L’s other parent will be allowed to treat L as a qualifying child. This is because L’s other parent’s AGI, $14,000, is more than your AGI, $12,000. If you claimed the child tax credit for L, the IRS will disallow your claim to this credit. If you don't have another qualifying child or dependent, the IRS will also disallow your claim to head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. However, you may be able to claim the earned income credit as a taxpayer without a qualifying child.
