I think I'd gotten something wrong but want to check with you to see if now I've got it right.
I had thought that when custodial parents use Form 8832, they can change which parent gets to claim a child as a dependent. And as a dependent, the parent gets to claim head of household status, even though he wouldn't otherwise qualify.
Now I'm reading the code and it looks like a parent can claim a child as a dependent, a "qualifying child" by using Form 8832, but that doesn't qualify the parent as head of household.
Do I have that right?
Thanks.