If two unmarried parents agree to claim children on separate returns, what must they ensure regarding household expenses?

The scenario outlines a situation where two unmarried parents agree to claim children on separate tax returns. In this context, one important consideration for claiming Head of Household status is that only one taxpayer can qualify for that status if they are both claiming children.

For a taxpayer to qualify as Head of Household, they must be unmarried or considered unmarried on the last day of the tax year, have paid more than half the cost of keeping up a home for the year, and have a qualifying child living in the home for more than half the year. Therefore, if one parent is claiming Head of Household, they must ensure that they are the one who is paying for more than half of the household expenses and providing the primary residence for the child.

If both parents try to claim Head of Household status, it could lead to complications and potential disputes over who has the right to claim that status based on their respective contributions and living arrangements. Thus, the correct understanding is that while one parent can legitimately claim Head of Household if they meet the criteria, the other parent would not be eligible to do so under the same circumstances pertaining to household expenses and support.