I think I'm reading too much into this. Just need a check here. Doing a client 1040, individual is singe, divorced and has a 7yr old child. She is the custodial parent, per decree gets to take the dependency, child lives with her, and she provides 50%+ support. Thus, qualifying child and HOH status. However, in TTB per p.3-11 regarding unmarried individuals, can use HOH is one of the following 1) Paid over half costs of home for parent, etc, or 2) Same ... "Any person the taxpayer can claim as a dependent, but not including the following: - The taxpayer's qualifying child claimed as a dependent based on the rules for children of divorced or separated parents". So, I think this is just excluding this for all other circumstances, so in my case here, the taxpayer can file as HOH. Much thanks in advance.