ACCORDING TO THE IRS, WHEN THERE IS A 50/50 ARRANGEMENT, HEAD OF HOUSEHOLD IS DETERMINED BY THE PARENT WITH THE LARGEST GROSS INCOME.

WHAT ABOUT MILITARY?  HE IS OUT TO SEA 6 MONTHS AND HAS OVER $15,000 LARGER INCOME.  HE SATISFIES THE INCOME FOR HOH BUT NOT THE TIME FACTOR ALTHOUGH HE KEEPS A HOME IN THE STATES.