Head od Household - Can't claim dependent

[James]

If a person otherwise qualifies as Head of Household, but can't claim
dependent children because the divorce decree says the ex-spouse gets to
claim them, does that person still get to file as head of household, even
though no dependents will be listed on the return?

[Phil Marti]

"James" wrote:

Yes, if the qualifying person is a "qualifying child." A qualifying person
for HofH filing status who is not a qualifying child must be claimed as a
dependent. The situation of children of divorced or separated parents is
the only case in which two people can claim the same qualifying child (for
different tax benefits).

With the fact pattern provided the custodial parent must "turn over" the
qualifying child to the noncustodial parent for the personal exemption and
the Child Tax Credit, per the divorce decree. The custodial parent gives
the noncustodial parent Form 8332 or a statement including the same
information.

Only the custodial parent can use the qualifying child for Head of Household
filing status, the Child Care credit, and the Earned Income credit. Since
the custodial parent is not claiming a dependency exemption for the
qualifying person for HofH filing status, the qualifying child's information
is provided at line 4 of the 1040.

--
Phil Marti
Clarksburg, MD

[Paul Thomas, CPA]

"James" <james...@yahoo.com> wrote

Yes they can. If you are the custodial parent - meaning that the child
stays with you for ~more~ than half the year, etc.....and you gave the
non-custodial parent the exemption amount (usually per a divorce decree),
then you can still file as HOH, but you don't get to claim the child as your
dependent.

--
Paul A. Thomas, CPA
Athens, Georgia