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Filing Status

Question: I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, will claim the exemption for our child. Can I qualify as head of household?


You may qualify to file as head of household even though you do not claim an exemption for your child if you meet all of the following requirements:

  1. You are unmarried or considered unmarried on the last day of the year.
  2. You paid more than half of the cost of maintaining a household that is your home and the main home of your child for more than one-half of the year.
  3. Your child is your qualifying child for purposes other than the dependency exemption and the child tax credit.

Additional Information:

Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Filing Status

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
1111 Constitution Avenue NW
Washington, DC 20224