Tax Brake with Robert G. Nath, Esq.

Head of household filing status requires only three things: (1) you are unmarried as of the end of the tax year ( or are deemed “unmarried” under the “abandoned spouse” rules), and you are not a “surviving spouse”, (2) you maintain, for more than half the tax year, a home that constitutes the principal residence of a specified person, and (3) you pay over half the expenses of maintaining that home.

The key is that you must maintain a “principal place of abode” for a son, daughter, etc. The statute does allow for the fact that some couples give up their exemption claims in the course of divorce. So even if you did that, you could still maintain the home for more than half the year and pay over half the expenses of maintaining that home. Of course, if a child actually lives with you, that is the classic head of household situation.

It's important not to confuse the issues of filing status with that of exemption. These two tax concepts, while related, are legally separate and are separated on the tax return.

For more information on these, check out the excellent resources on the IRS' website, irs.gov.

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