Abandoned spouse rules allow a taxpayer who was abandoned by her spouse to file as head of household. Congress enacted these rules because otherwise the separated parent may be forced to use unfavorable tax rates if she must file married filing separately. To qualify as an abandoned spouse, you must satisfy the following requirements:
- you did not file a joint return
- you can claim the child, stepchild, or adopted child as a dependent
- your qualified dependent lived with you for more than ½ year
- you paid for more than ½ of household expenses during the last 6 months of the tax year
- your spouse did not live in the home during the last 6 months of the tax year
