HOH status

[imjulier]

Divorced parents. Mom can't claim child as dependent this year due to divorce decree. Child lived with Mom greater than 1/2 the year. Mom can't claim HOH without claiming child as dependent, can she? Does this mean that she'll be HOH every other year (in the years she can claim child) and Single in the year's she can't? This is how I'm reading the Kleinrock Express Answers guidance or is there something I'm missing?

Thanks,

Julie

[neilbrink]

The HOH rules apply to where the child lives, not who has the dependency.

[grandmabee]

she can claim HH the child name is just listed up by the HH box. Assuming she meets all the rules for HH

[Pacun]

MOM can claim HOH and Father single or MFS with one dependent.

[jainen]

>>I'm reading the Kleinrock Express Answers<<

I would guess you are reading the rules for qualifying relative. If the qualifying CHILD rules apply, read the part about children of separated/divorced parents. Note that, regardless of what the divorce decree orders, you must only follow tax law in determining filing status and dependency exemptions.

[imjulier]

Jainen-

I did see that part which made me question how I was thinking about filing for this client. Thanks to all who responded with info.

Julie

[Cathy]

Julie,

Mom can also claim Child Care in the year such as you questioned HOH....also, Mom can claim EIC too!

Cathy

[Randall]

What about claiming parent as dependent. Parent is living with client. Parent is still married. Parent's spouse filed as married filing separately. Client can claim parent as dependent but can client claim HOH too. Client provides over half support (spouse none) except for parent's soc sec.