terry Posted February 9, 2010 Report Share Posted February 9, 2010 Couple divorced, one child, joint custody with child spending equal time with each parent. Divorce papers state parents are to alternate years for dependent exemption. Both parents have their own homes. Is there anything preventing them from also alternating HOH status? Looking for how others treat this situation. Thanks in advance! Quote Link to comment Share on other sites More sharing options...
rfassett Posted February 9, 2010 Report Share Posted February 9, 2010 From a theoretical perspective you will run afoul of the rules of HOH because of the "equal" time the child spends with each parent. For HOH the qualifying person, the child in this case, must spend "more than half of the year" with the person claiming HOH. From a practical perspective, count the nights. Quote Link to comment Share on other sites More sharing options...
Pacun Posted February 9, 2010 Report Share Posted February 9, 2010 One of the parents will qualify for HH in 2009 since there were 365 days. If 2010 is the year where the father is going to claim the exemption, ask the father to keep the child for a week's vacation and then he will qualify for HH for 2010. The mother should do the same in 2011 and she should qualify for HH for 2010 tax year. Quote Link to comment Share on other sites More sharing options...
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