To file as Head of Household, you have to:
- Pay for more than half of the expenses for a qualifying household
- Be considered unmarried on the last day of the tax year
- Have a qualifying child or dependent
What is a qualifying child?
The eligibility of a qualifying child or dependent extends beyond just your own son or daughter. To be considered a qualifying child, the child has to meet the criteria in each of the following categories:
- The child is your biological or adopted child, stepchild, or foster child. The qualifying child also may be a sibling, step sibling, or half sibling. A qualifying child can also be a descendant of one of these relatives (child, grandchild, great grandchild, etc.).
- The child lived within your home for more than six months during the tax year.
- The child needs to be younger than you.
- As of the end of the tax year, the child is under 19 if he is not a student, or under 24 if he is a full-time college student.
- The child did not pay for more than half of their living expenses during the tax year.
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