Question
I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, is entitled to claim our child as a dependent. 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 your child as a dependent, 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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