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?