Changing filing status each year - Single/Head of household and Married Jointly

[efeliciano]

Hello,

Are you able to change your filing status every year? For example rotate between filing single/ head of household and the other year filing Married jointly. 

My co parent and I rotate claiming the Child Tax Credit in alternate years but just wanted to know if filing married jointly the off year will affect anything. 

[SwapnaM]

Someone who was legally married as of December 31, 2023 could file as married jointly, married separately, or head of household. If you are legally married(not legally divorced ), then you cannot use the Single status.

So you have to use the Married filing separately status in the year that you are not claiming the dependent. The next year you can use Head of Household & claim the dependent.

@efeliciano Thanks for the question

[pk]

@efeliciano , while agreeing with the expert @SwapnaM , I am  uncertain as to what you are trying to do.

First either you are married or you are not.  If married , and you spouse agrees , then you generally  file  MFJ  ( Married Filing Joint )  and getting generally the best tax outcome. 

If you are considered unmarried  ( for tax purposes ), and have qualifying dependent(s) then Head of Household ( HoH ) is the next  best  taxwise.

So I don't understand the  facts and circumstances that would legally allow you to switch between  MFJ and HoH.   You could between  MFS and HoH  ( but why would you ).

pk