Question
To qualify for head of household filing status, do I have to claim my child as a dependent?
Answer

Generally, to qualify for head of household filing status, you must be able to claim a qualifying child or qualifying relative as a dependent. However, a custodial parent may be eligible to claim head of household filing status based on a child even if the custodial parent released a claim to exemption for the child. See Noncustodial parent is claiming our child as a dependent; do I still qualify as head of household?

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