If a married taxpayer is not filing with their spouse, then the following requirements must be met in order to be considered unmarried and qualify for Head of Household filing status:
- Taxpayer paid over half the cost of keeping up the home
- Taxpayer's spouse did not live in the house at any time during the last six months of the tax year
- Taxpayer's home must be the main home for more than six months of the taxpayer's dependent child (includes children whom the taxpayer signed a Form 8332 allowing the noncustodial parent to claim the exemption). Note: the only persons who qualify are a child, stepchild, or eligible foster child.
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