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Married Considered Unmarried

A married person can be considered unmarried for tax purposes and file as a Head of household if the followings apply.

Which married person can qualify as a head of household?

A married taxpayer is considered unmarried by the IRS rules and qualifies for the head of household tax filing status if on the last day of the tax year, the married person meets all of the following "considered unmarried" tests.

  • files a separate return

  • spouse did not live in home during the last 6 months of the tax year

  • paid more than half of the cost of keeping up the home for the tax year

  • Taxpayer' s home is the main home of his or her:

    • child

    • stepchild

    • eligible foster child for

for over 6 months of the tax year.

  • must be able to claim an exemption for the child.

To be able to claim someone as a qualifying dependent, the person must satisfy many criteria for qualifying dependent, qualifying child, and qualifying relative.