A filing status that can usually apply to an unmarried individual who maintains a household for another qualified individual (usually a dependent child). As opposed to the Single filing status, Head of Household status allows for higher standard deduction and lower taxes in general. To qualify for this status: the individual must not be married, must not be filing as a widow(er) and must have provided more than half the cost of maintaining the household for a qualified dependent.

A married individual can qualify for this status if:

· the individual and his/her spouse files separate tax returns
· AND if the spouse was not a member of the individual’s household during the last six months of the tax year
· AND if the individual provided more than half of the cost of maintaining the household that was the main home, for more than one half of your tax year, of a child who is a qualifying dependent.

Refer to the IRS definition for more exceptions and additions for qualifying for this status.