I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, is entitled to claim our child as a dependent. Do I still qualify as head of household?
You may still qualify for head of household filing status even though you aren't entitled to claim your child as a dependent, if you meet the following requirements:
- You're not married or you’re considered unmarried on the last day of the year.
- You paid more than half of the cost of keeping up a home, that was your home and the main home of your child for more than one-half of the year.