Can divorced parents of two kids both file head of household?

Can divorced parents of two kids both file head of household? 

Yes as long as they each have a kid and pass the base requirements for supporting them/% time, etc. 

This means that: You file your own separate return;  You paid more than half the cost of keeping up your home for the year; Your spouse cannot have lived in your home the last 6 months of the year; Your home was the main home of your child, stepchild or foster child for more than half the year;  You must be able to claim an exemption for the child, though there is an exception if you cannot claim the child because the noncustodial parent claims the child using special rules for this situation.  

A second important tax consideration is that a parent may wish to qualify for head-of-household filing status to potentially lower his or her overall income tax liability. Unlike the federal income tax child dependency exemption, the parties are not permitted to allocate the head-of-household status by means of an agreement. Head-of-household status is only available to the parent who has the child at least 51 percent of the time during the year. See IRC §2(b).

You can contact me at Amanda@gordonfamilylaw.com for more information.