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January 23, 2021
Question

Head of household question

  • January 23, 2021
  • 1 reply
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Hi! I currently have one son and we alternate years we can claim him as an exemption per our divorce decree.  We signed the form 8313 for each other for these years.  His mom and I have 50/50 custody but technically in 2020 I had a few more years, but she gets the exemption.  Would I be able to file HoH even though she’s getting the exemption?  If it helps she’s filing married since she is newly married?

    1 reply

    Employee
    January 23, 2021

    If your son spent more nights with you then you are the custodial parent and can claim the EIC and child care credit as well as file as Head of Household if you are unmarried. You would give her the signed 8332 to allow her to claim the dependency and child tax credit. 

    Taxhelp8Author
    January 23, 2021

    What if somehow she claims him too and I get in an audit with the IRS?

    Employee
    January 23, 2021

    The idea is that she does claim him for the dependency because you gave her permission to do it. You are not claiming the dependency.