My understanding of the tax code is that you cannot file as head of household unless you are claiming a child as your tax dependent. If I understand the question - there is one child and a shared parenting plan? In that case, unfortunately, I think only one parent can file as head of household.
Here is the language from the IRS instruction book:
You may be able to file as head of household if you meet all the following requirements.
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You are unmarried or "considered unmarried" on the last day of the year. See Marital Status , earlier, and Considered Unmarried , later.
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You paid more than half the cost of keeping up a home for the year.
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A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she does not have to live with you.
The operative term is qualifying person (the child) lived with you "for MORE than half the year."
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Debra Guston Esq.
Glen Rock NJ
(201)447-6660
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Original Message:
Sent: 10-13-2014 17:07
From: Robert Goldstein
Subject: Child support questions with shared parenting
Nobody has an opinion on this?
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Robert Goldstein Esq.
Manalapan NJ
(732)972-1600
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Original Message:
Sent: 10-10-2014 11:34
From: Robert Goldstein
Subject: Child support questions with shared parenting
Client and his wife have and will continue to haveexactly equal parenting time shared custody. I am preparing the MSA.
Questions:
1. can they both claim head of household filing status after divorce if this is the only child residing with both of them?
2. If both can declare head of household, the child support calculation is for client, who is the higher wage earner, to pay $92 per week. However, the Easy Soft CIS program states on second page of shared parenting worksheet:
"***Controlled cost adjustment for equal parenting time***
If the adjustment that is called for in the Wunsch-Deffler v. Deffler case is applicable, then the child support amount at Line 35 should be reduced by $49 as an adjustment for controlled costs being equally paid by both parents."
I thought that Wunsch-Deffler theory was no longer being used. Should there be a downward adjustment on client's child support payment? If so, why?
Thanks in advance.
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Robert Goldstein Esq.
Manalapan NJ
(732)972-1600
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