I have a client who is divorced. Per the divorce agreement, the ex spouses have agreed to switch off years claiming the child on their tax return. Does this mean that whichever parent who takes the child that year gets HOH? Looking at tax law, it seems that HOH always goes to the custodial parent (even if its not their year to take the child as a dependent). They would still get HOH rates but not the child tax credit in the year that they don't get to claim the child.

Then I have the issue of determining who is the custodial parent between the two of them. The client won't budge in saying the child stays 50/50 at both houses (even though I explained that there are 365 days in a year, so there's one extra night)

If I went by the AGI test - then my client makes more income and would be the custodial parent under 50/50 leap year rules.

So my first question: Does HOH follow who claims the child or the custodial parent when there is a divorce agreement?

Question 2: Would you consider my client the custodial parent?

My worry is that if I claim him as HOH, and then the ex wife claims HOH because its her turn to claim the child - then we get kicked with two people claiming HOH on the same child.