How do I qualify for head of household filing status?

rorot1969

My ex-wife has lived in my apt for the last 1 full year as I have been helping out. As she is now an -ex-wife, of course I cannot file as Married and use the extra deduction amounts. However, is Head of Household a possibility? Or this filing status needs to strictly be a Family Member?

Are there any other options for tax breaks as I have been paying the majority of her living expenses this last full year?

Robert

CorinaE

Generally, to qualify for head of household filing status, you must be able to claim a qualifying child or qualifying relative as a dependent.

The requirements to claim Head of Household are as such:

• 1. You are unmarried or considered unmarried on the last day of the 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 the home for more than half the year (except for temporary absences, such as school).
  
  The qualifying persons test can be found on Table 4 in Publication 501 (table linked below):

• https://www.irs.gov/publications/p501#en_US_2023_publink1000220823:~:text=Table%204.%20Who%20Is%20a%20Qualifying%20Person%20Qualifying%20You%20To%20File%20as%20Head%20of%20Household%3F1
  
  Individuals who are not related to you in one of the ways listed under the Relatives who don't have to live with you section, but lived with you all year are not considered a qualifying person for this filing status according to this table.

• The IRS does provide a helpful interactive tool to assist in determining your filing status that you are welcome to use as well:
  https://www.irs.gov/help/ita/what-is-my-filing-status
  
  You may still be able to claim your ex-spouse as a dependent if they meet the qualifying relative tests for dependents:
  
  1. Not a qualifying child test, a child isn't your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer.

• 2. Member of household or relationship test, a person must either live with you all year as a member of your household OR be related to you in one of the ways listed under the Relatives who don't have to live with you section.

• 3. Gross income test, a person's gross income must be less than $5,050 for the year in 2024 ($4,700 for 2023).

• 4. Support test, you must generally provide more than half of a person's total support during the calendar year.