HOH goes to the custodial parent. They also get any EITC & Child care credit (if applicable).

The non custodial parent claiming the child, gets the CTC and RRC for that child.

What is the split is 50/50 who would be the custodial parent?   The parent who does not claim the child that year, can they claim HOH status?

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@DBnr wrote:

What is the split is 50/50 who would be the custodial parent?  

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https://www.irs.gov/publications/p501#en_US_2021_publink1000220906

 

with whom did the child spend more overnights? 365 days doesnt split 50/50