http://www.etax.com <br /> <br />You don't have to have a dependent claimed on your return in order to file as a Head of Household. You still may be able to file using the status even if your ex-spouse claims a child as a dependent. <br />Head of Household status can be claimed by the spouse who has custody more than half of the year. Typically, eligibility is determined by your custody agreement. <br />To use the Head of Household status you must meet a series of requirements, including: <br />-You maintain the household in which the child lives for more than six months out of the year, even if they are not claimed as your dependent <br />-You are unmarried at the tax year's end or married and have been living apart from your spouse for over six months <br /> <br />Additionally, you may also qualify for the Child and Dependent Care Credit as well as Earned Income Credit for those which lower income amounts, and other tax credits you normally claim. <br />Your ex-spouse, the noncustodial parent, may claim the dependency exemption for a child if you, the custodial parent, releases a claim to exemption. Also, the noncustodial parent may claim the child tax credit for the child if the requirements for the child tax credit are met.
