Head of Household
1. The taxpayer maintains a home for his/her child.
2. The household is the taxpayers home and the main home of the dependent child for more than half the year.
3. The taxpayer provides more than 50% of the cost of maintaining the household.
4. The taxpayer's spouse was not a member of the household during the last six months of the year.
5. The taxpayer is entitled to claim the child as a dependent.
When may a married person living apart from his/her spouse file as head of household?
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