Tax Facts

8504 / Who is eligible to file a federal income tax return as head of household?

An individual who meets the following requirements may file a tax return as head of household:
Taxpayer is not married or considered married (excluding a qualifying widow(er) with dependent child,1 see Q 8503);

Taxpayer paid more than half the cost of maintaining a home for the tax year;

A “qualifying person” (see Q 8505) lived with the individual for more than half the year (except for temporary absences); and

Taxpayer is not a nonresident alien.2

1.   IRC § 2(b)(1).

2.   IRC §§ 2(b), 2(d).

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