For certain married couples living apart, it is possible that each could qualify as Head of Household. Qualifying assumes the following
- The couple meets the IRS definition of "considered unmarried" and does not live together for any part of the last six months of the year OR that the couple has a formal legal separation agreement (not available in all states).
- Certain instances of living apart that are intended to be temporary including time away for military service, school, medical treatment, etc. do not qualify a couple to be "considered unmarried" for the purpose of determining filing status.
- Each individual independently meets the Head of Household criteria by providing more than 50% of the cost of the upkeep of a home for himself or herself and at least one unique qualifying child or qualifying dependent.
You will find a great deal more about qualifying as Head of Household here: Guide to Filing Taxes as Head of Household.
Please note that it is not possible to file single while still legally married by meeting the requirements of living apart for six months to be "considered unmarried". This definition only applies in order to qualify to file using the Head of Household status.
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