Can I file as head of household if I am married but we live in separate cities?

[jess_caudillo03]

Hi all, 

My husband and I married on May 3rd, 2024. We have never lived together. We live about an hour away from each other. We are not planning to file jointly. 

We both have kids from previous relationships. We will not be claiming each other's kids, each parent will claim their child. (me one 10-year-old son)

I am responsible for my son and all of our expenses and live on our own. My son's biodad does not claim him on his taxes.  

Can I file as head of household in this case?

[Vanessa A]

Yes, you can file as Head of Household when you are considered to be unmarried.  In this case, that means, you lived apart from your spouse for the last 6 months of the year.  Since you never lived with your spouse, as long as your son is living with you and you provided the main home for more than half of the year for your son, you would be able to file as head of household. 

To file as Head of Household, you have to:

• Pay for more than half of the expenses for a qualifying household
• Be considered unmarried on the last day of the tax year
• Have a qualifying child or dependent