Question
I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, is entitled to 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 entitled to claim an exemption for your child, if you meet the following requirements:

  1. You're not married or you’re considered unmarried on the last day of the year.
  2. You paid more than half of the cost of keeping up a home, that was your home and the main home of your child for more than one-half of the year.

See Publication 501, Dependents, Standard Deduction and Filing Information for details.

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