I saw that already.   It is basically saying if he claims the child he can go head of household.   If she claims the child she can not go head of household and has to go single.

Plus they would not be a qualifying child for him to use as head of household AND a qualifying child for her for the other benefits.  The child can only be a qualifying child of 1 person when they live together.

My eyes are starting to bleed again ------------------ and I just got the bleeding to stop :cry:

@TAXOH it specifically says he does not have to claim the child.  

But they would not be a qualifying child for him because the parents live together and she is using the child as a qualifying child.

Where in the regs does it state a child can only be a qualifying child of one individual?

The flow chart specifically addresses the question.