Should I file as head of household?

[jackiescoats]

My husband has a trailer that he lives in during the week.  Usually 5 nights, on occasion 6 nights of the week. He comes home for 1-2 nights a week.  He pays over $400 in rent that includes utilities to live in this trailer.  (This is not work required, nor paid for by his employer)

We have 2 children who stay with me in our home.  I work outside of the home.  Both of our children stay here in the house with me.  I take care of the house and pay the bills.  

The IRS tool says I can file as head of household although I did mark that we are married.  If I can file as head of household, how would he file his taxes?

[Vanessa · Accepted solution]

No, you cannot file as Head of Household.  In order to file as Head of Household while married, you must be considered unmarried and live apart at all times during the last 6 months of the year. If he is coming home on weekends, that would qualify as a temporary absence which means you are not considered as having lived apart.

From IRS Pub 504 filing as head of household when still married.

• Your spouse didn’t live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances......You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, military service, or detention in a juvenile facility. It must be reasonable to assume that the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence. https://www.irs.gov/publications/p504#en_US_2017_publink1000175887,