Filed HH then signed away one and only dependent

[AZ-Tax]

Divorced couple 1 child. Parent 1 filed HH in 2011 and claimed child. About 1 month later, parent 1 signed away child dependent claim to parent 2 via form 8453 for tax year 2011. I dont know if parent 1 filed a 2011 amended return but is parent 2 entiled to file HH on 2011 tax return?

Yes, my errror. It is form 8332

[appelman]

I assume you mean Form 8332.

Parent 2 can try (on paper, of course). But if Parent 1 hasn't amended, it may be an uphill fight, unless Parent 2 is actually the custodial parent. In such cases, the IRS usually defers to the custodial parent, regardless of whether an 8332 has been filed.

[New York Enrolled Agent]

Divorced couple 1 child. ... but is parent 2 entiled to file HH on 2011 tax return?

Yes, my errror. It is form 8332

Your post suggests that parent 2 is not the custodial parent. If that is the case, the answer to your question is NO.

From IRS Notice 2006-86 (underlines added)

If § 152(e) applies, a child may be treated as the qualifying child of two taxpayers. A noncustodial parent may claim the child as a qualifying child under § 152(e) only for purposes of the child tax credit under § 24 and the dependency deduction under § 151. However, the noncustodial parent may not claim the child as a qualifying child under § 152(e) in determining head of household filing status under § 2(b), the earned income credit under § 32, the child and dependent care credit under § 21, or the exclusion from income for dependent care assistance under § 129. Only the custodial parent (or other eligible taxpayer) may claim the child as a qualifying child for those purposes.

[appelman]

NYEA is right!

I forgot that about H of H.