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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 our child. Do I still qualify as head of household?

Answer:

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:

  1. You're 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 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.

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