Head of Household

May 03, 2023 Last reply: 3 years ago 2 Replies
S

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.


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A

Think of it this way. The two divorced or never married parents cannot allocate which one may claim head of household filing status between themselves. It's entirely a facts-and-circumstances test.

Unmarried at the end of the tax year

Paid most of the cost of upkeep of the home

The home was the qualifying child's primary residence for most of the tax year

Form 8832 Entity Classification Election? You've completely whooshed me.

Form 8332 perhaps?

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B

Your new reading is correct. Only the custodial parent can use the child to file as head of household. Form 8332 (not

8832) doesn't change that. The custodial parent is the one who can file as head of household, regardless of which parent claims the child as a dependent.

Form 8332 allows the noncustodial parent to claim the child as a dependent and to claim the child TAX credit and an education credit. The custodial parent still gets to use the child for filing as head of household, the Earned Income Credit, and the child CARE credit.

Bob Sandler

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