H of H ?

[Kram BergGold]

Same sex marriage, Spouse A has a child and Spouse B has legally adopted that child.
I assume that spouse A can waive the dependency exemption to spouse B but still claim H of H. We are looking to do this because spouse A is subject to AMT and spouse B earns much less. I think I remember that Form 8332 can be used by never marrieds which is what these two are in the eyes of the IRS.

[BP.]

Do the two parents live together with their child? I'll assume yes. The 8332 is used by the custodial parent to release the exemption to the non-custodial parent. Don't think that is your situation here. I think you have a child who is the QC of more than one person (the biological parent and the adoptive parent) so you have to use the rules on TTB 3-17. (They can decide who claims child, w/o using 8332.) No HOH for the parent not claiming the child. If the parents live apart, use rules on TTB 3-15.

[Kram BergGold]

Very good

BP , I think you nailed it. thanks