Can a non-custodial parent who has a dependent child exactly half the year claim "head of household" status on their Federal and State income taxes as long as they DO NOT claim the child as an exemption? There is no form 8332. The parents have split (50/50) custody of the child. The custodial parent has a higher income (AGI). I was under the belief there was a tax table benefit to that status over a 'single' status.
Asked on 2/06/14, 11:10 am
1 Answer from Attorneys
Virginia Prihoda
Law Offices of Virginia Prihoda
In order to qualify to assume "head of household" status, the taxpayer must have provided a home for the child for more than half the year.
Answered on 2/07/14, 6:44 am
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