Head of Household
I have a divorced client with 2 children. As per the divorce agreement, the father claims the oldest child every year and the mother claims the youngest.They have joint custody and the children stay with one parent for a week, then go to the other parent for the next week. I know the rules for which one claims head of household, however, I was wondering since each one consistently claims one child, and since the number of days during the year the children are with each parent are nearly equal, is there a way both can claim head of household? Or do I need to stick to the # of days rule each year to see if my client claims HOH or single?
