head of household - splitting kids for tax purposes...
Ok - I have been browsing on here for the answer to this, but couldn't quite find it.
Divorced in early 2026. We have 2 kids and for tax purposes our decree states we are each claiming one as a dependent (which will stay the same each year until the oldest ages out, then we alternate years with the youngest). We share 50/50 custody and based on the custody schedule for 2026 I will have them both for 183 days. In our agreement, I also pay for 60% of all child related expenses. I own my home, pay all the expenses 100% and it's just me and the 2 kids (when they are with me).
- Can I file as HoH?
- Can my ex also file HoH? (i.e. do I have to tell them not to - we are not on good terms and I doubt they have done any research on this issue and will default to whatever gets them the higher deduction - i.e. HoH). If they do this, will I get screwed over by the IRS? (we are splitting dependents and have for the last 3 years filed married filing separately and each claimed one kid as a dependent).
When I consulted with a CPA predivorce a few years ago and the answer was yes I can file as HoH but I have to prove more days and upkeep of home status and 60% of expenses... but they couldn't answer what happens if my ex files as HoH too.
- Curious about this too, my ex bought a house in June and the new partner moved in with their kid. No way my ex can afford the cost of this house on their own so the new partner must be contributing to the expenses.... does that make any difference?