Anyone with questions about taxes and divorce should consult with a tax specialist. However, in general it’s advantageous for most taxpayers to file as head of household. The standard deduction is higher, and your tax rate is generally lower when compared with filing jointly with your spouse or as a single person.
There are some requirements that must be met in order to file your taxes under the head of household status. You must be considered the custodial parent. Your spouse must not have lived in your home for the last six months in the year for which you are filing your taxes. You cannot file a joint return with your spouse and file as head of household. You must have paid over half the cost of maintaining your home for that tax year. Finally, your child must have lived in the home for over half the year, and your child must be under the age of 19 or younger than 24 and a student.
Who is the custodial parent is determined by who the children spends more nights with during the tax year. You and your ex cannot agree, however, to let one file as head of household instead of the other. Instead, you have to meet the requirements to be able to file as head of household.