I got married in September 2013. My husband lives in another city and has his own home and he has lived there for over 2 years. I live in a home that I bought 7 years ago, and I have an 8 year old son that I take care of on my own. My husband and I both take care of our own bills. Can I still file head of household?

ANSWER

The BIDaWIZ Team's Answer:

Yes, it's possible to file head of household. However, you need to be considered unmarried on the last day of the year as referenced in IRS Publication 501 & Internal Revenue Code Section 7703(b)(3). Based on the facts and circumstances that you've provided, we believe that is the case as detailed in the requirements: 1) You file a separate return, 2) You paid more than half the cost of keeping up your home for the tax year, 3) Your spouse did not live in your home during the last 6 months of the tax year, 4) Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances, 5) Your home was the main home of your child, stepchild, or foster child for more than half the year, 6) You must be able to claim an exemption for the child.