File as single unless you meet the requirements for filing as head of household.

To file as head of household, you must:

Pay for more than half of the household expenses. Be considered unmarried for the tax year, and you must have a qualifying child or dependent.

A Qualifying Child is a child who meets the six IRS requirements to be a dependent for tax purposes.

* Relationship – must be the taxpayer’s child or stepchild (by blood or adoption), foster child, sibling or step-sibling, or a descendant of any of these.

* Age – on Dec 31st, must be under the age of 19, or the age of 24 if a full-time student, or regardless of age, be permanently and totally disabled.

* Residence – the child must have lived with the taxpayer for more than 6 months of the tax year. Exceptions are made the children of separated or divorced parents.  If a child was born or died during the year, they are considered to have lived with you the entire year.

* Support – refers to the child’s income, which must not have provided more than half of the child’s support for the tax year

* Joint Return – the child cannot file a joint return unless the return is filed only to claim a refund of withholdings

* Citizenship – the child must be a US citizen, US resident alien, and the child must have an SSN by the date the return is filed.

[Edited 03/10/2020 | 1:37 pm PDT]