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Submitted 351 days ago...

jamieh11

jamieh11

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Ability to take Head of Household if released Dependent Exemption for divorced parents?

Question: In cases of divorce, can the custodial parent still file Head of Household even though they release the exemption to the non-custodial parent for the year? IRS Pub 501 is confusing. Table 4 seems to indicate one can file as H of H "whether or not you can claim an exemption for the person." Under "Applying special test to divorced or separated parents" around pg 28, it appears as though these two items can be split between the parents (i.e. the case where often the parents switch off each year claiming the exeption but one maintains the household for the child. ) Other places in the pub seem to say under "Caution" pg25 - that "you can't agree to divide these tax benefits between you."

 
 
 
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Submitted 351 days ago...

slhansley

slhansley

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You can still file as HOH and get the earn income credit But you are not allowed to get the dependent exemption or the child tax credit. The other parent with receive that for claiming the child

 

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slhansley

slhansley

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