I have a question about head of household rules. My child’s father and I take turns claiming our child on our returns. If this isn’t my year to claim our child, can I file head of household with a dependent so I can claim the EIC?
Head of household rules dictate that you can file as head of household even if you don’t claim your child as a dependent on your return. You have to qualify for head of household status.
If the child didn’t live with his father for more than half the year, the father wouldn’t be eligible to file as head of household. Only you would be able to use this status based upon this child.
There is only one arrangement where more than one taxpayer can claim child-related benefits for the same child. Both of these must occur:
- The custodial parent completes Form 8332 to give the exemption to the other parent. The noncustodial parent claims both of these:
- Dependency exemption
- Child tax credit
- The custodial parent files as head of household and claims both of these:
- Earned Income Credit (EIC)
- Child and Dependent Care Credit (Child care credit)
If either parent is claiming a tax benefit, that parent must qualify for the benefit.
Trying to determine the cost of tax preparation or H&R Block’s prices? Find out why there is no one-size-fits-all answer when it comes to tax prep.
What happens to your taxes after marriage? Learn how marriage can lead to changes in tax filing and returns at H&R Block.
Learn more about the potential tax benefits of charitable holiday giving. Your holiday donations may boost your refund, depending on the organization.
An ITIN is issued by the IRS to help people file taxes without a Social Security number. Learn how to get an ITIN number, who qualifies, and where to apply.