Standard Definition

• Individuals must typically be unmarried or considered unmarried on the final day of the tax year in order to file their income taxes under the Head of Household status. Taxpayers who file as Head of Household must have a dependent child or other qualifying individual such as a dependent parent who lives with them. He must pay more than half of the costs associated with maintaining his home.
  
  

Considered Unmarried

• Taxpayers who are legally married may be considered unmarried for tax filing purposes if they meet certain criteria. The taxpayer's spouse may not have resided in the taxpayer's home during the last half of the tax year. Both taxpayers must file separate returns. The taxpayer must have paid more than half of the cost of keeping her home where a dependent child or other qualifying individual resided for at least half of the tax year. The taxpayer must be able to claim the child as an exemption on her tax return.
  
  

Nonresident alien spouse

• A taxpayer who is married to a nonresident alien may elect to file his income taxes as Head of Household. The taxpayer must still have a dependent child or qualifying person, and he may not use his nonresident alien spouse as their qualifying person. A taxpayer who is married to a nonresident alien is not required to file as Head of Household if he elects to treat his spouse as a resident alien for tax purposes.
  
  

Considerations

• Tax filing status is determined by the taxpayer's condition on the last day of the tax year. Taxpayers who were married on the last day of the tax year are considered married for the entire tax year. The standard deduction for the 2009 tax year for taxpayers who file as Head of Household was $$8,350. Taxpayers who elect to treat a spouse who is a nonresident alien as a resident gain some advantage by filing a joint return, but are required to report all income from both spouses regardless of whether the income was earned outside the United States.