To file as head of household, these are the general rules:
- You have to have paid for more than half of the household expenses.
- You have to be unmarried for the tax year (typically either never married, divorced, or separated for at least 6 months). Military postings and prison incarcerations don't count as separations.
- You have to have a qualifying child or dependent, that you can claim an exemption for, living with you (someone very closely (child/parent) related to you who is under 19, completely disabled , or who you support). Parents in nursing homes can also count.
Be sure to read the IRS form to clarify since tax rules change all the time, and please consult a tax expert if you aren't sure whether you qualify.
