The rules for filing with the Head of Household status are designed to help single persons with dependents, but in some cases, married persons can claim the head of household filing status.
To qualify for the head of household filing status while married, you must be considered unmarried on the last day of the year, which means you must:
- File your taxes separately from your spouse
- Pay more than half of the household expenses
- Not have lived with your spouse for the last 6 months of the year
- Provide the principal home of a qualifying dependent
- Claim said dependent on your tax return
If you meet all of these requirements, you may file as head of household while married.
Another note, if you’re married and filing separately, there are a few requirements to keep in mind when it comes to claiming your deductions:
- When filing separately, both spouses must take the Standard Deduction or both must itemize their deductions. One spouse can't itemize their deductions while the other spouse takes the Standard Deduction.
- When itemizing deductions, each deduction can only be used by one spouse even if both spouses paid for the expense. A deduction can be split between spouses filing separately as long as the total claimed by both spouses doesn't exceed the total deduction.
Ruth C-L, CPA, Attorney
