Can divorced parents claim each of 2 children separately so both can claim head of household?

For a divorced couple with 2 minor children, is it legal for each parent to claim one child apiece, rather than the primary parent claiming both children, regardless of the actual living arrangements? The obvious advantage being that way each parent can claim head of household every year rather than alternating, thereby paying less taxes
Answers

NA

Only if each ACTUALLY has one of those children living with them and can prove it. The IRS knows this is highly unlikely and should audit such situations. If EIC is involved and they lose the audit, they can be barred from claiming EIC for 10 years. The child tax credit--worth more than the HOH filing status, IMO, only needs the custodial parent to sign the form 8332.

StephenWeinstein

It is legal for each parent to claim one child. However, that doesn't mean that they can claim head of household. To claim head of household, the parent must have lived with the child over half the year. Now, obviously it is possible that one child lived with one parent over half the year and the other child lived with the other parent half the year, but it's not necessarily likely and the IRS may ask for documentation.

Judy

They can split claiming the children however they want to, but it's illegal to file as head of household using a child who does not actually live with you over half the year. Claiming the child as a dependent does NOT give the right to file as HOH.

Beverly S

Each parent must follow the rules that qualify them for HoH. Child must live with them more than 6 months etc...read the guidelines.

Max Hoopla

The "living arrangements" are what determines if you qualify as head of household.

Sheri2271

yes they can

Pascal the Gambler

Yes.