In order to qualify as Head of Household, a person has to file an individual tax return, be considered unmarried, not be claimed on someone else's tax return, and be able to claim a qualifying dependent on your return.
The IRS also requires Head of Household filers to be "considered unmarried" as of the last day of the tax year. To be considered unmarried means:
- You file a separate return.
- You paid more than half of the cost of keeping up your home for the tax year.
- Your spouse did not live in the home during the last 6 months of the tax year.
- Your home was the main home for your child, stepchild, or foster child for at least 6 months of the tax year.
- You are able to claim the child as a dependent unless the only reason that you can't claim the child is because the noncustodial parent can claim the child under certain rules.
The IRS considers you married for the tax year if you and your spouse lived separately due to a temporary circumstance. Temporary separations include military service, business trips, and college attendance.
Click here for Guide to Filing Taxes as Head of Household
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