No, only one parent may claim the child as a qualifying child to file as head of household.

  • To file as head of household you must furnish over one-half the cost of maintaining the household for you and a qualifying person. Therefore, only one of the parents will have contributed more than one-half of the cost of maintaining the household and be eligible to file as head of household.
  • If both parents claim the child as a qualifying child, there is a tie-breaker rule to determine which parent may claim the child. See Qualifying Child of More Than One Person for more information.