Legally Separated: Can I file Head of Household and take different deductions than my spouse?

[K_A123]

I am legally separated with a legally executed separation agreement in place.  According to the separation agreement, I can claim my child every other year as a dependent on my return.  Last year I was not able to claim my child and filed single.  This year, I can claim my child and the child lived for the full year with me and I pay more than half the household expenses.  Do I qualify to file as head of household?  In addition, my soon to be ex is filling filing using the standard deduction for both his federal and state return.  Do I have to also use the standard deduction for both my federal and state return?  It is more advantageous for me to use the standard for federal and itemized for state.

Thank you in advance for any help with these questions!  

[DianeW777]

Yes, and you may have qualified to file as Head of Household last year (2023) as well depending when the separation occurred.

• Do I qualify for Head of Household in 2024?   (see the links for specific details.
  • If you were still legally married as of December 31, 2024, and a child lives with you, you can qualify for Head of Household under a slightly different set of rules. This allows you to be considered unmarried for tax purposes. Use the link for more information.
  • Can a married person claim Head of Household filing status? (link included in the FAQ above as well).
• If you waive the dependent to your spouse, you would still qualify if you meet the requirements.
• You are not required to use itemized deductions for federal under this filing status. You will need to check the rules for your state to see what is required.

You could amend your return for 2023 if you qualify for Head of Household in 2023.

• How to amend (change or correct) a return already filed?
• What is the deadline for filing an amended return?

[Bsch4477]

Since you are legally separated you are considered unmarried. Your tax return is totally separate and unaffected by his. If you are the custodial parent then you can file as head of household even if you give him the right to claim the child asa dependent every other year. You also get to claim child care expenses and earned income credit each year if otherwise qualified. If you itemize the program will choose for both federal and state the better option between the standard deduction and itemizing.