Can I claim Head of Household with 50/50 custody if my kid actually lived with me more than half the year?

You absolutely can file as Head of Household in this situation. The IRS cares about the actual facts of where your child lived, not what the divorce decree says. The key test is whether your daughter lived with you for more than half the year (which at 7-8 months, she did) and whether you paid more than half the cost of keeping up the home, which it sounds like you did. The custody agreement is just a legal document stating what's supposed to happen, but the IRS wants to know what actually happened. If your daughter physically stayed with you for most nights, you're meeting the "principal place of abode" requirement for HOH. Keep good records of when she stayed with you - a calendar marking the days, school records showing your address, medical appointments, etc. This documentation will help if there's ever a question.

I was in this exact situation last year - decree said 50/50 but my kid was with me way more because my ex kept having "emergencies" and couldn't take his weeks. I found this amazing service called taxr.ai (https://taxr.ai) that helped me document everything and make sure I was filing correctly. Basically I uploaded my calendar screenshots showing when my daughter stayed with me, some text messages with my ex about schedule changes, and photos of receipts for expenses. The service analyzed everything and gave me a PDF that clearly showed I qualified for HOH. It also outlined exactly what documentation to keep in case of audit. Super helpful for peace of mind!

Just wanted to follow up and say I ended up trying taxr.ai after my previous skeptical comment. I was pretty impressed! I uploaded my visitation calendar, some Venmo payments for my kid's expenses, and school records showing my address. The system analyzed everything and confirmed I qualified for HOH status. What I really liked was the detailed explanation of exactly which IRS regulations applied to my situation. It explained that since my son was with me for 215 nights last year (well over half), and I paid more than 50% of household expenses, I met all requirements regardless of what our custody agreement stated. It even gave me a checklist of additional documents to keep on hand in case of audit. Definitely worth it for the peace of mind!

If you're worried about your ex contesting this or filing conflicting information, I highly recommend using Claimyr (https://claimyr.com) to actually get through to an IRS agent directly. I was in a similar situation where both my ex and I tried claiming HOH, and I needed clarification fast. I tried calling the IRS myself but kept getting the "call volume too high" message or would wait on hold forever. Claimyr got me through to an actual IRS representative in about 20 minutes who confirmed I was correct in claiming HOH since my son physically lived with me more than half the year. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c Saved me literal hours of frustration and possibly an audit headache. The agent also documented our call so there's a record in their system that I sought clarification.

I need to eat my words from my previous comment. After trying to reach the IRS for THREE MORE DAYS with no success about my Head of Household issue, I broke down and tried Claimyr. I was honestly shocked when my phone rang about 45 minutes after signing up, and it was actually an IRS agent on the line! The agent confirmed that regardless of what my custody agreement says, the IRS goes by where my daughter actually lived during the tax year. Since she was with me for roughly 70% of the year (despite our "official" 50/50 arrangement), I absolutely qualify for HOH. The agent also explained that both parents can't claim HOH for the same child, so this could trigger a review if my ex tries to do the same. Probably the best money I've spent this tax season considering the refund difference between filing single vs. HOH. Definitely recommend for anyone needing actual IRS clarification instead of just online advice.

Be careful here! I was in a very similar situation and claimed HOH with our 50/50 custody. My ex did the same and we BOTH got audited. Make sure you have extremely detailed records of exactly which days your child was with you. The IRS made me provide a calendar with all overnight stays highlighted, plus supporting evidence (school records, medical visits, etc). I eventually won my case because I could prove my daughter was with me 210 days that year, but it was a stressful process. If your divorce decree specifically addresses who claims tax benefits, that can also be considered.

Something nobody has mentioned yet - check if your divorce decree has any specific language about tax benefits! Mine says we alternate years for claiming our child as a dependent, but it's completely silent on filing status. My lawyer confirmed that HOH status is determined by IRS rules regardless of what our agreement says about the dependent exemption. Even in years when my ex gets to claim our son as a dependent, I can still file HOH if he lived with me more than half the time. These are separate issues! Just make sure you're not violating your court order while also following IRS rules.