Claiming child dependant and HOH

What is the name of your state? Arizona

In my divorce decree it states that child's father may claim child every other year. I am the child's custodial parent and there has been no child support payments made. Can I claim this child as dependant with the filing status of HOH?

[abezon]

You can claim HH every year. You can only claim the child when the decree says you can. If it says he has to be paid in full on support to claim the child, you can claim the child. Otherwise, he claims the child. You claim the EIC & child care credits, if any.

Regarding the tax claim on the return, I know from experince that the court order is (or at least was) not sufficient. A form 8332 (Release of Claim to Excemption for Child of Divorced or Separated Parents) must be signed giving up the right to claim the child. Your former spouse can take you to court to try and force you to sign such a form, but without the form, as far as the IRS is concerned, the person with custody and providing more than half the support can claim the children on their own return. You might have to duke it out with the IRS sending you both a letter saying both claimed a child, but you will probably prevail if you haven't signed the 8332 for the year in question or giving it up for all years. See Miller v. Commissioner of Internal Revenue filed 3/24/00 and I.R.C. Section 1.152 and section 1.152-4T (Temporary Income Tax Regulations)