Minor child has $20,000 long term capital gain and dividends. Child's parents are not married. One parent claims the child and files as the Head of Household. The other parent files Single with no dependents.
Which ever one that claims child. as a side note filing HH means paying over 50% of household support, also either parent could claim child as long as they agree, but if not the parent with higher income would claim
Do the parents live together? From the instructions for Form 8615:
"Parents never married. If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income."
