Do I Qualify as Head of Household?

You can file your tax return using the Head of Household if you meet all 3 of these Head of Household filing status requirements:

1. You were not married (you were single, divorced, or legally separated), or were "considered unmarried" on the last day of the tax year.
2. You paid more than half the cost of "keeping up a home" for the year.
3. A "Qualifying Person" lived with you in that home for more than half the year, except for temporary absences (a dependent parent is not required to live with you).

What Is "Considered Unmarried"?

There are cases where a person is still legally married but lives separately from their spouse, who provides little or no support. Even if you are still legally married, you may be considered unmarried for the purposes of the Head of Household filing status if all 5 of the following statements are true:

1. You are not filing a joint return.
2. You paid more than half of the costs of keeping up the home during the year.
3. Your spouse did not live with you anytime during the last 6 months of the year (temporary absences don't count as not living with you).
4. Your Qualifying Person is your child, stepchild, or foster child and they lived in your home for more than half the year (except temporary absences).
5. You are able to claim an exemption for the child (meaning they qualify as your dependent), or you cannot take the exemption only because the noncustodial parent qualifies for it.

Amare Berhie, Senior Accountant

CEO, ABA Tax Accounting

10670 Hawthorn Trail 

Woodbury, MN 55129

Office: (651) 300- 4777            Cell: (612) 282-3200           Fax: (651) 621-5755