Can divorced parents both file as Head of Household?

Not for the same child, but they can if each parent has a qualifying child. According to IRS rules, to claim head of household, a child must live with you for more than half the year. Therefore, if divorced parents share one child, only the parent with whom the child resides the majority of the year—by even one additional day — can claim head of household.

However, if there are multiple children, both parents could potentially claim head of household, provided certain conditions are met:

• They maintain separate households.
• Each has at least one qualifying child living with them for more than half the year.
• Each pays more than half of their own household expenses.

For instance, imagine two divorced parents with two children. The older child lives primarily with Parent A during the school year and stays with Parent B during breaks and summer vacation. The younger child lives full-time with Parent B, with monthly visitation at Parent A’s home. In this situation, both parents could file as head of household, assuming they each cover more than half their household costs and the respective child resides with them for at least six months of the year.

However, if one parent provides over 50% of the other’s household expenses through child support or alimony, the receiving parent cannot claim head of household status.