Filing Status
Question: I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, will claim an exemption for the child. Can I qualify as head of household?
Answer:
You may qualify to file as head of household even though you do not claim an exemption for your child if you meet all of the following requirements:
- You are 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 your qualifying child for purposes other than the dependency exemption and the child tax credit.
Additional Information:
Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Filing Status
