Claim ex wife as dependent and file HOH instead of single

[skyworks]

My client divorced before2017 and no dependent child anymore (all independent).

He pays $14 k alimony to his ex wife in previous years.

But current year, instead of pay the $14k, he let his ex wife live in one of his rental (apartment FMV of rent $24k) property.  He lives out of state due to job change..

He want claim ex wife as dependent and file HOH. Is this conflicting with tax law?

[Just-Lisa-Now-]

Does an ex spouse work as a qualifier for HOH?   hmmmm.....

[BobKamman]

Not in the same household.  You must have flunked the first day of tax school.  Code Section 2.

[rcooley25]

As  a rule I always reccomend drinking fireball to solve your tax problems. I d not aim to offend but sire I think you have been drinking too much of it.

[qbteachmt]

"FMV of rent $24k"

Is he trying to claim that as income?