Contributed by: PhillipB, FreeTaxUSA Agent, Tax Pro
Generally, no. In most cases, head of household filing status is only for a single person who provides shelter and support for a dependent who lives with them most of the year. However, there are a few rules that may allow a married person to file using the head of household filing status. For a legally married person to file using the head of household filing status, the following must apply:
- You must be filing a separate tax return. For example, the other filing status you would have chosen to use would be married filing separately.
- You paid for more than half of the cost of your home for the tax year.
- Your spouse did not live in the home for more than the last half of the year. If they are absent for a temporary absence, they are considered to have lived with you. Temporary absences include the following:
- Illness
- Education
- Business
- Vacation
- Military Service
- In general, the absence will be considered temporary if there is a reason to believe the person will return home after the absence.
- Your home was the main home of your child, stepchild, or a foster child for more than half the year.
- The child must qualify to be claimed as your dependent. If you don’t claim the child as your dependent, the reason you don’t claim the child must be because you released the child to be claimed by the other parent under a custody agreement or by providing them with a signed Form 8332.