No, you can't file as head of household because you weren't considered unmarried at the end of the tax year. You're considered unmarried at the end of a tax year only if you're legally separated or your spouse isn't a member of your household for the last 6 months of the tax year.
Your filing status for the year will be either married filing separately or married filing jointly.
- If you use the married filing separately filing status, you can't claim the earned income tax credit or the credit for childcare expenses.
- You may be eligible to claim these credits if you decide to file a joint return with your spouse.
No, only one parent may claim the child as a qualifying child to file as head of household.
- To file as head of household you must furnish over half the cost of maintaining the household. Therefore, only one of the parents will have contributed more than one-half of the cost of maintaining the household and be eligible to file as head of household.
- If both parents claim the child as a qualifying child, there is a tie-breaker rule to determine which parent may claim the child. See Qualifying Child of More Than One Person for more information.
Generally, to qualify for head of household, you must have a qualifying child or dependent. However, a custodial parent may be able to claim head of household filing status with a qualifying child even if he or she released a claim to exemption for the child. See Noncustodial parent is claiming an exemption for my child; do I still qualify as head of household?
You may still qualify for head of household filing status even though you aren't claiming an exemption for your child, if you meet all of the following requirements:
- You're unmarried or considered unmarried on the last day of the year.
- 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.
- Your child is either your qualifying child (whether you can claim the child as a dependent or not) or your qualifying relative whom you can claim as a dependent.