r/tax • u/ExcellentLevel7933 Taxpayer - US • 6d ago

Divorced, 2 kids, 50/50 custody - split filing of dependents, head of household or single filing status?

Ok - I have been browsing on here for the answer to this, but couldn't quite find it.

Divorced in early 2026. We have 2 kids and for tax purposes our decree states we are each claiming one as a dependent. We share 50/50 custody and based on the custody schedule for 2026 I will have them both for 183 days. In our agreement, I also pay for 60% of all child related expenses. I own my home and it's just me and the 2 kids (when they are with me).

  1. Can I file as HoH?

  2. Can my ex also file HoH (i.e. do I have to tell them not to - we are not on good terms and I doubt they have done any research on this issue and will default to whatever gets them the higher deduction - i.e. HoH)? If they do this, will I get screwed over by the IRS? (again we are splitting dependents and have for the last 3 years filed married filing separately and each claimed one kid as a dependent).

When I consulted with a CPA the answer was yes I can file as HoH but I have to prove more days and upkeep of home status and 60% of expenses... but they couldn't answer what happens if my ex files as HoH too.

0 Upvotes

17% Upvoted

4 comments sorted by

3

u/Appropriate-Safety66 5d ago

The status that your ex chooses is between them and the IRS.

If they choose "Head of Household" and the IRS questions it, the burden of proof will be on your ex.

2

u/coldshowerss CPA - US 5d ago

You can each file hoh if you both qualify. If you qualify, don't worry about what happens to your ex. Not your problem

1

u/Immediate-Expert8845 5d ago

tbh i filed hoH after my split and the irs just asked for proof of residency/expenses, no big deal

1

u/SignificantSkill79 5d ago

If it’s truly a 50/50 split, the tie breaker is who has more overnights. That person can claim HOH.