- To file for head of household on your taxes, you must be unmarried or at least considered unmarried on the last day of the calendar year, according to the IRS website. This applies to married people who are separated, even if they are not legally separated. Other considerations for being married, but separated, include filing a separate tax return. Your spouse must also have lived elsewhere for the last six months of the year. And your home must be the main residence of your child for at least half of the year.
- Another requirement to file for head of household is being responsible for at least half of the household expenses. According to the IRS cost analysis worksheet, these expenses include rent or mortgage, utilities, groceries, property taxes and insurance and home maintenance. Costs not included on this worksheet include education expenses, life insurance, any expenses related to transportation, medical costs and clothing expenses. You must have paid for at least half of all allowable expenses on your own during the tax year.
- If you have a qualifying person living with you, and he lived with you for more than half the year, you can file for this status. The only exception to this is if you are claiming a parent; if the parent is claimed as exempt on your taxes, you can claim head of household, even if your parent does not live with you. For a child to qualify, you must be able to claim him. He must be single and without the means to support himself. Moreover, the child must be legally related to you, either biologically or through marriage. You can also file if your qualifying person dies during the tax year.
- If you are unsure whether or not you meet the qualifying factors, consult with a tax attorney or tax preparation professional. She can give you a clearer picture of how your individual situation applies to this filing type.
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