Single new client did not have dependent live with him entire tax year. Still waiting on if mom gave him authority to claim child as dependent and waiting on if he paid over 1/2 support. Assuming NO on both, I read from the TTB as NO dependent to be claimed, correc
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You haven't provided enough information. If, for example, dad moved out in October, and mom doesn't claim kid, then dad can - no 8332 needed, and no HoH if married. If not married, and mom doesn't claim kid, and he meets the household cost test, the can claim HoH. If mom claims kid, assuming kid was with mom the entire year, then dad loses.
If dad moved out May 1, but the kid moved back and forth so that they each have more than six months, it gets more interesting.
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