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Head of Household Not Claiming Child as Dependent

I have a client who is adamant that if we file him as HoH and place his child as the qualifying person but not dependent, that his ex can stay claim the child as a dependent.


Can anyone verify? My concern is by us doing that, that it will no longer allow his ex to claim the child as a dependent even though he's not.

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3 Comments 3
Level 15
Level 15

With whom does the child live with 183 days or more during the year?  Thats the person the custodial parent and that 's who can claim HOH.   

If the custodial parent is releasing the child to the non custodial parent (via Form 8332), it only gives the non custodial parent the dependent and CTC, it does NOT qualify them as HOH.


Level 9

Due diligence requires you to follow the law not the client.

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Level 15

Is she concerned about it, or is she being bullied by her ex who thinks it's a problem?

Why would IRS tell people to do this in Pub 501 if it weren't a common situation, covered in the first day of tax class?

" If the child who qualifies you for
this filing status isn't claimed as your dependent
in the Dependents section of Form 1040 or
1040-SR, enter the child's name in the entry
space at the bottom of the Filing Status section. "