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Level 2
December 7, 2019
Solved

Can a taxpayer claim HOH, he is single & has joint custody of two children? TP claims son & EX claims daughter.

  • December 7, 2019
  • 2 replies
  • 14 views
TP provides > 50.0% of sons support.
This topic has been closed for replies.
Best answer by TaxMonkey

Did he pay more than 50% of the costs of providing a home?

A qualifying person lived in the home for more than 6 months


His custody order does not matter.  Who "claims" the children does not matter.  What matters is if he meets the specific tests to be head of household.  This is only determined by the facts.  Child support and costs of providing a home, are not the same things,

2 replies

TaxMonkeyAnswer
Level 7
December 7, 2019

Did he pay more than 50% of the costs of providing a home?

A qualifying person lived in the home for more than 6 months


His custody order does not matter.  Who "claims" the children does not matter.  What matters is if he meets the specific tests to be head of household.  This is only determined by the facts.  Child support and costs of providing a home, are not the same things,

tan29Author
Level 2
December 7, 2019
The answer to both of your questions are "yes"