Noncustodial and custodial parent

The noncustodial parent is the parent who either has no custody or has custody of the child for the shorter part of the year. Even if the noncustodial parent claims the child as a dependent, usually determined in a divorce, separate maintenance or custody decree, the custodial parent can still be eligible to file head of household. Attach the written declaration, Form 8332 - Release of Claim to Exemption for Child of Divorced or Separated Parents , to their tax return that states that the noncustodial parent is claiming the child as a dependent. The custodial parent would still be considered as meeting the qualifications to file head of household.