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January 24, 2021
Question

Filing status single or head of household?

  • January 24, 2021
  • 1 reply
  • 0 views

Hello, 

 

I am divorced and not married on 12/31/20. Per the divorce decree I get our child for tax purposes for the 2020 tax year. Everything I read states I should file as head of household (I meet all the requirements). However TT says I should file single. Why? 

1 reply

Employee
January 24, 2021

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

 

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

 

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**