"Head of household" filing status is usually reserved for single or unmarried taxpayers. However, in certain instances, you may be able to file head of household if you're married. There are certain filing requirements taxpayers must meet in order to file head of household.

Significance

Taxpayers who qualify as head of household may pay less tax than individuals who file single, or married filing separately.

Requirements

In order to file head of household, a taxpayer must be unmarried or considered unmarried on the final day of the tax year. In addition, the taxpayer must have paid over half of the cost of maintaining the home for the year.

Considerations

A taxpayer may claim head of household status if she maintains a home for a qualifying child or any other dependent for over 6 months. A taxpayer can claim head of household if she maintains a home for her mother or father, who are claimed as dependents, by the taxpayer for the tax year.

Head of Household Costs

Costs allowed in head of household determination include rent, mortgage interest, real estate taxes, repairs, utilities, and food eaten in the home. Costs that can't be included in head of household determination are education, clothing, transportation, life insurance, and vacations.

Non-resident Alien

If a taxpayer is married to a non-resident alien, the taxpayer may still be able to file as head of household. If your spouse was a non-resident alien at any point in the year, and you don't treat him as a resident alien, you won't be able to claim head of household, unless you have other qualifying relatives.

Source:

IRS

1040

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