In determining if a taxpayer qualifies for head-of-household filing status, the taxpayer is considered unmarried if the following requirements are met:
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The taxpayer’s spouse did not live in the home during the last 6 months of the tax year.
The home was, for more than half the year, the main home of the taxpayer’s child, stepchild, or adopted child, whom the taxpayer or the noncustodial parent can properly claim as a dependent.
In determining if a taxpayer qualifies for head-of-household filing status, the taxpayer is considered unmarried if the following requirements are met:
The taxpayer filed a separate return.
The taxpayer paid more than half the cost of keeping up the home for the tax year.
The taxpayer’s spouse did not live in the home during the last 6 months of the tax year.
The home was, for more than half the year, the main home of the taxpayer’s child, stepchild, or adopted child, whom the taxpayer or the noncustodial parent can properly claim as a dependent.