Unmarried
You are "unmarried" for purposes of the "head of household" filing status if, as of December 31
of the relevant year:
-
You are divorced under a final divorce decree; or
-
You are legally separated under a final decree (mere custody and support orders are not enough); or
-
You are married, but from July 1 through December 31 you lived separately from your spouse, you file
separate tax returns, and you maintain a household for more than half the year for a dependent child,
stepchild or adopted child; or
-
Your spouse was a nonresident alien during any part of the year and you do not elect to
file a joint return reporting your joint worldwide income.
Email this page on to a friend.
Disclaimer: We are not giving legal advice. No warranties. We disclaim all legal liability. More...
| 
