Head of Household
Considered unmarried.
You are considered unmarried on the last day of the tax year if you meet all the following tests.
– You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.
– You paid more than half the cost of keeping up your home for the tax year.
– Your spouse did not live in your home during the LAST 6 MONTHS of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences , later.
– Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year.)
– You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. The general rules for claiming an exemption for a dependent are shown in Table 3.
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