@neilwalker2024
If you are legally divorced as of 12/31/24, then you must:
a. pay more than half the costs of your household
b. provide care in that home for a qualifying person, usually a child dependent.
If you are still legally married then you must:
a. pay more than half the costs of your household
b. provide care in that home for a qualifying person, usually a child dependent.
c. live apart from your spouse for all of the second half of 2024
Having a qualified person is mandatory. HOH does not just mean that you are boss of your home, it is a special status for single parents and people in similar situations.
