I have claimed HOH, as my dependent daughter lived w/ me over 1/2 the year, for which I provide over 1/2 household expenses. I am single. My ex-wife, by divorce decree gets to take the dependent deduction. Is this ok to do? One parent claim HOH, and the other take the deduction?
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The deduction, and your ability to file as Head of Household, must first follow the decree, then the child. What this means is that the decree is the default for purposes of the deduction, but if your daughter lived with your for more than one half of the year, plus you provided more than 50% of her support, you can ask your ex-wife to give up her right to the deduction. She would need to write a letter stating that she will not take the deduction, and then you would need to attach it to your tax return. A signed and attached Form 8332 also works for this purpose. In most states, you would need to do nothing on the state return, because it follows the federal return. If this was helpful, please leave a review.
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