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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 an exemption for the child. Can I qualify as head of household?

Answer:

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
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224