Head of Household & Community Property
If you believe both you and your spouse qualify as head of household and you plan to file taxes separately, it could affect how you claim community property.
In certain situations, one or both of the spouses may qualify for head of household. Married individuals may use this status if they:
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Lived apart from their spouse at least the last six months of the year,
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Pay more than one-half of the cost of maintaining as his or her home a household, which is the principal place of abode for more than one-half the year of a child, stepchild or eligible foster child for whom the taxpayer may claim a dependency exemption.