Head of Household

[dcartwr884]

Couple with two children...divorced July 27....after divorce, both children lived with Mom in a rented house....parents have agreed to claim one child each on tax return for 2007.

Mother - does not qualify for HoH
Father - does he qualify as HoH and EIC?

Thanks

[oceanlovin'ea]

Why not?

Why wouldn't the mother qualify for HOH? Her children lived with her all year long, but only with father part of the year. As long as she was contributing to their support before separation I would think she could be HOH.

[BP.]

As long as she was contributing to their support before
separation I would think she could be HOH.

Support not a qualification for HOH status. TTB 3-14.

[dcartwr884]

Head of household

Support not a qualification for HOH status. TTB 3-14.

I'm thinking the wife doesn't qualify as HoH because she didn't paid over 1/2 of cost of home TTB 3-14. Unmarried #2

I'm thinking the husband will qualify for HoH...he provided over 1/2 of cost of home and had dependents including the wife in the home from (Jan-July) over one half of year...(divorce was in July). The wife and children then moved to another house in late July...Thoughts