The rules for filing with the Head of Household status are designed to help single persons with dependents, but in some cases, married persons can claim the head of household filing status. To qualify for the head of household filing status while married, you must be considered unmarried on the last day of the year, which means you must:
If you meet all of these requirements, you may file as head of household while married. Filing with the head of household status is beneficial for increasing how much of the Earned Income Credit (EIC) you qualify for, since having a child dependent qualifies you for a greater tax breakâyou can read more about filing as head of household in our Tax Guide. No, you may not file as head of household because you weren't legally separated from your spouse or considered unmarried at the end of the tax year. To be considered unmarried at the end of a tax year, your spouse may not be a member of your household during the last 6 months of the tax year and you must meet other requirements. Your filing status for the year will be either married filing separately or married filing jointly.
See What is My Filing Status? and Publication 501, Dependents, Standard Deduction and Filing Information for information about filing status.
Additional Information:
Subcategory:Filing Status Category:Filing Requirements, Status, Dependents If the parents of a year-old child never married but live together with the child for the tax year, and both contribute to the cost of maintaining the household for the child and themselves, may they both file as head of household?Answer:No, only one parent may claim the child as a qualifying child to file as head of household.
Additional Information:
Subcategory:Filing Status Category:Filing Requirements, Status, Dependents To qualify for head of household filing status, do I have to claim my child as a dependent?Answer:Generally, to qualify for head of household filing status, you must have a qualifying child or a dependent. However, a custodial parent may be eligible to claim head of household filing status based on a child even if he or she released a claim to exemption for the child. See Noncustodial parent is claiming our child as a dependent; do I still qualify as head of household? Additional Information:
Subcategory:Filing Status Category:Filing Requirements, Status, Dependents I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, is entitled to claim our child as a dependent. May I still qualify as head of household?Answer:You may still qualify for head of household filing status even though you aren't entitled to claim your child as a dependent, if you meet the following requirements: |