HOH and dependent

[natiro]

I can't really think straight at the moment, which I'm sure you all understand, so am hoping someone can clarify for me. . .

Clients are unmarried but live together with 2 children. Their incomes are similar and most assets are jointly held. If the father claims both children as dependents, can the mother file head of household or does she have to file as single?

Thanks in advance.

[David1980]

You cannot split a child's tax benefits with the exception of divorced/separated parents. Since they are not separated they will have to choose who will claim each child for all tax benefits.