I have two people who live together and have two children.
One is the birth parent and the other has adopted both of the them as well. Can each file as head of household with one dependent?
If yes, do you have a citation for this?
Thanks.
RE: HOH status:
"The taxpayer paid more than half of the cost of keeping up the home for the tax year."
Since only one person can pay for more than half, the answer to your question is no.
If they were two distinct families, and shared a house, then the answer might be different.
I agree. My guideline is "One bed = one household." If the parents are sleeping together, they have one household, even if they don't both have a legal relationship with both kids. (So a shack-up couple, each with their own kid from a prior relationship, is one household.)
For my own family's return, the situation involves on person's live-in parents (where parents have the special characteristic that you can be head of their household without being a member of that household), and one person's live-in kid. I personally have not felt comfortable claiming that the live-in parents constitute a separate household. We don't charge them rent, and tend to commingle food, for instance.
