I am married filing separately. I have 2 children but am only claiming 1 child. Do I list the 2nd child on my return?

[DianeW]

If you are required to use the filing status of married filing separately then there would be no benefit to list a second child on the return.  However, if you are the custodial parent and you qualify to be "considered unmarried" under the IRS rules you will want to list the second child.

There are two main factors to figure out if you have this option available to you.

1. You must have lived apart from your spouse for the last 6 months of the year (temporary circumstances do not qualify such as military, business trips, hospital stays).
2. You paid more than half the cost of maintaining the home that was for your child that you can claim as a dependent.

More information is provided here to help you decide if you can use the Head of Household filing status.

• Guide to Filing Taxes as Head of Household
•  Click here for rules to be considered unmarried for head of household status.
• https://ttlc.intuit.com/replies/3302320