Question
I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, will claim an exemption for our child. Do I still qualify as head of household?
Answer

You may still qualify for head of household filing status even though you aren't claiming an exemption for your child, if you meet all of the following requirements:

  1. You're unmarried or considered unmarried on the last day of the year.
  2. You paid more than half of the cost of maintaining a household that is your home and the main home of your child for more than one-half of the year.
  3. Your child is either your qualifying child (whether you can claim the child as a dependent or not) or your qualifying relative whom you can claim as a dependent.
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