Marital Status

• In order to file taxes as head of household, you must be unmarried on the last day of the calendar year. The IRS will also accept a head of household tax status if you are "considered unmarried" on the last day of the calendar year. To qualify as "considered unmarried" you must file a separate tax return than your spouse, your spouse did not occupy your home for the last six months of the calendar year and you paid more than 50 percent of the cost of maintaining your home for the calendar year. In addition, your home must be your child's main home for more than half of the calendar year and you must qualify to claim an exemption for a dependent.