Can I file as Head of Household with 50/50 split custody when ex claims child?

The key factor for Head of Household status isn't whether you claim the child as a dependent, but whether they lived with you for more than half the year. In a true 50/50 custody situation, neither parent meets that "more than half" threshold. However, the IRS has special rules for exactly equal custody situations. The IRS Publication 501 addresses this - when parents have exactly equal physical custody, the parent with the higher Adjusted Gross Income (AGI) is considered the custodial parent for tax purposes. This is separate from who claims the dependency exemption. So if your AGI is higher than your ex's, you could potentially qualify for HOH even in years when he claims the dependency exemption. If your ex has the higher AGI, you likely wouldn't qualify for HOH status in those years. You'll need to document your custody arrangement carefully with records showing the child lived with you exactly 50% of the time. I'd recommend talking with a tax professional who specializes in divorce situations rather than a general CPA.

I went through something similar and found taxr.ai super helpful for my complicated custody situation. I was getting different answers from everyone including my tax guy who was also confused by the IRS language (seems to be a common problem lol). I uploaded my divorce decree and custody calendar to https://taxr.ai and their system analyzed it along with the relevant tax rules. It confirmed I could file HOH in my situation because my kid was with me 183 nights vs 182 with my ex - literally one day made the difference! It also explained exactly which IRS publications applied to my case so I could show my tax preparer. Saved me a ton in taxes by filing correctly. Might be worth checking out since your CPA seems unsure.

I tried taxr.ai after seeing it mentioned here and it was exactly what I needed! I uploaded my custody agreement and answered a few questions about how many nights my son stays with me vs my ex. The system confirmed that even though my ex claims our son this year, I can still file HOH because my son lives with me 4 nights every week (making me over the 50% threshold). It cited specific IRS publication sections that my tax preparer hadn't considered. My tax refund was almost $2,400 higher filing as HOH versus Single! The report it generated had all the references to back up my filing status if I ever get questioned. Such a weight off my shoulders after years of filing incorrectly.

If you're getting inconsistent answers from tax pros, you might consider calling the IRS directly to get clarification. I know it sounds painful, but I had a similar custody issue last year and finally got through to someone who explained everything clearly. The trick is using https://claimyr.com to bypass the hold times. I was connected to an actual IRS agent in about 20 minutes instead of spending hours on hold. You can see how it works here: https://youtu.be/_kiP6q8DX5c The agent I spoke with explained that for HOH status, it's about where the child lived more nights during the year, not who claims them as a dependent. They also told me exactly what documentation I should keep to support my filing status. Definitely worth the call to get a definitive answer straight from the source.

I'm actually embarrassed to admit this, but I tried the Claimyr service after posting that skeptical comment. I had a complex custody question that nobody seemed able to answer definitively - even paid tax pros were giving me conflicting info. Within 30 minutes of using the service, I was on the phone with an actual IRS tax law specialist who walked me through the specific regulations for my situation. They confirmed I could file as HOH despite my ex claiming our child because I had physical custody for more nights during the year (even though it wasn't spelled out that way in our agreement). The agent even emailed me the specific IRS publication sections that applied to my case so I'd have documentation. Saved me thousands in taxes by filing correctly. Sometimes being proven wrong is the best outcome!

The tiebreaker for 50/50 custody isn't actually income comparison for HOH status - that's a common misconception. The IRS says the parent who has the child for the LONGER period during the year gets HOH. With exactly 50/50, neither qualifies unless there's a written agreement specifying one parent as the custodial parent for tax purposes. Some divorced couples have their agreement state "Parent A is considered the custodial parent for tax purposes" which would solve this problem. If you don't have that language, you might consider amending your agreement. Also worth noting - in some states, the parent with the higher percentage of custody can be designated the "primary residential parent" even if the actual time difference is just one day. Check if your state has this concept as it could help establish who qualifies for HOH.

Have you considered using different tax software to get another perspective? I was in a similar situation and tried filing my taxes with both TurboTax and H&R Block online to see if they interpreted my custody situation differently. TurboTax told me I couldn't file HOH with 50/50 custody if I wasn't claiming the dependent, but H&R Block's questionnaire was more detailed and determined I could because my daughter was physically present in my home for 183 days that year (I kept meticulous records). The difference in my refund was over $2,000!

I went through this exact situation two years ago and it was so confusing! What helped me was creating a detailed custody calendar showing exactly which nights my daughter stayed at each home. Even though our decree said "50/50," the actual schedule meant she was with me 186 nights and with my ex 179 nights due to how holidays and school breaks fell. That extra week made all the difference for HOH qualification. I kept records of school pickup/dropoff, overnight stays, and even had my daughter's school confirm which address was listed as primary. The IRS wants to see actual physical presence, not just what the divorce decree says. My tax preparer initially told me I couldn't file HOH in years when my ex claimed the dependency exemption, but after showing the detailed custody records, we discovered I qualified based on the "more than half the year" test. The key is proving she lived with you for at least 183 days, regardless of who gets the dependency exemption. I'd recommend tracking every single night this year so you have concrete documentation. Even if your arrangement is supposed to be exactly 50/50, real life rarely works out to be perfectly equal when you count actual overnights.