Legal Question in Tax Law in Illinois

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.

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Answered on 2/07/14, 6:44 am


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