I was divorced on August 24, 2012. I am the non custodial parent. I lived with my wife and son until April 6, 2012. I moved out into my own home and I have my son almost 50% of the time. Can I file as Head of Household this year since I still live with wife and son for 3 months and he's lived with me for over 3 months the remaining part of the year?

ANSWER

The BIDaWIZ Team's Answer:

Is there a written declaration signed and approved by the custodial parent i.e. ex-spouse to support that alternating treatment? If so, you can certainly claim the child as a dependent since you meet those tests. However, claiming head of household still requires that the child spend at least half of the year with you. Technically that is the case here and we're assuming your ex-spouse isn't also claiming head of household. If she decides to even though she isn't claiming your child as a dependent, that can raise several red flags though.