Head of Houshold - Divorced last half of 2007

[rhender]

What is the name of your state? TX

I have an interesting question that I have looked for and have been unable to find an answer for:

Question: Can both my ex-wife and I claim Head of Household?

Background: We were divorced by a final decree of the court on December 17, 2007. She moved out of the house in September of 2007. We have two children.

The Marital Separation Agreement states: "At such time as the parties shall file separate Federal income tax returns, the Husband shall be entitled to claim the deduction for the dependency exemption for (1) minor child named herein and the Wife shall be entitled to claim the deduction for the dependency exemption for (1) minor child named here in, as long as either party is entititled to claim the dependency exemption" Goes on to say that we agree to sign and share the Form 8332 if needed.

Requirements for Head of Household

1. Divorced by the end of the year? yes
2 Paid more than half the cost of keeping up the home for the year? Yes
3. Qualifying person lived in the home for more than half the year? Yes (Wife is the custodial parent but moved out in September)

I guess it becomes a matter of who paid more than half to keep up the home. How does this work? The first part of the year we paid it together. I guess does all of that have to be split now to make the determination? I guess since only one person can claim they paid more than half the year to keep a home. Anyway, I know this is long and I appreciate any insights.

[LdiJ]

Originally Posted by rhender

What is the name of your state? TX

I have an interesting question that I have looked for and have been unable to find an answer for:

Question: Can both my ex-wife and I claim Head of Household?

Background: We were divorced by a final decree of the court on December 17, 2007. She moved out of the house in September of 2007. We have two children.

The Marital Separation Agreement states: "At such time as the parties shall file separate Federal income tax returns, the Husband shall be entitled to claim the deduction for the dependency exemption for (1) minor child named herein and the Wife shall be entitled to claim the deduction for the dependency exemption for (1) minor child named here in, as long as either party is entititled to claim the dependency exemption" Goes on to say that we agree to sign and share the Form 8332 if needed.

Requirements for Head of Household

1. Divorced by the end of the year? yes
2 Paid more than half the cost of keeping up the home for the year? Yes
3. Qualifying person lived in the home for more than half the year? Yes (Wife is the custodial parent but moved out in September)

I guess it becomes a matter of who paid more than half to keep up the home. How does this work? The first part of the year we paid it together. I guess does all of that have to be split now to make the determination? I guess since only one person can claim they paid more than half the year to keep a home. Anyway, I know this is long and I appreciate any insights.

In this instance, for 2007 only, you could maybe both qualify as head of household. However, for 2008 on, only mom can qualify.