Unmarried Taxpayers
If single(widowed, divorced or never married)as of the last day of the tax year, the filing status possibilities are:
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Single
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Head of Household: For a single individual to claim head of household, the taxpayer must be a U.S. citizen or resident AND must either:
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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 for a qualified person. A qualified person generally includes a qualified child (the child’s exemption does not have to be claimed – it can be released to the other parent), or a relative for whom the taxpayer may claim a dependency exemption, OR
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Pay more than half the cost of maintaining a separate household that was the main home for a dependent parent for the entire year.
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Death or Birth - A taxpayer may be eligible to file as head of household even if the person qualifying the taxpayer for this filing status is born or dies during the year. To qualify the taxpayer for head of household filing status, the qualifying person must be one of the following (Pub 501 -2024):
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Their qualifying child or qualifying relative who lived with the taxpayer for more than half the part of the year they were alive.
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The parent for whom they paid, for the entire part of the year their parent was alive, more than half the cost of keeping up the home where the parent lived.
Relative - The following individuals are treated as related persons (if filing a joint return, the person can be related to either spouse):
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Taxpayer’s child, stepchild, foster child, or a descendant of any of them (for example, a grandchild). A legally adopted child is considered the taxpayer’s child.
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Taxpayer’s brother, sister, half-brother, half-sister, stepbrother, or stepsister.
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Taxpayer’s father, mother, grandparent, or another direct ancestor, but not foster parent.
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Taxpayer’s stepfather or stepmother.
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The son or daughter of the taxpayer’s brother or sister.
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The son or daughter of the taxpayer’s half-brother or half-sister.
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The brother or sister of the taxpayer’s father or mother.
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Taxpayer’s son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
Relationship Established by Marriage - In determining qualifications for dependency, a relationship established by marriage is not ended by death or divorce (Reg § 1.152-2(d)).
One House – One Household Rule - IRS has ruled that a single house cannot contain more than one household. However, the Tax Court overruled the IRS’s view in Fleming, Jean Foster Estate, TC Memo 1974-137 where a family occupied a single house but with a certain amount of divisibility of quarters--one for mother and unmarried daughter, another for married daughter and family.
Temporary Absences - For head of household purposes,“temporary absences” for school, vacations, illness, military service, etc., do not change place of abode.
Cost of Maintaining the Household - To figure the cost of maintaining a household, include food consumed at home, rent paid, home mortgage interest and taxes, home insurance, repairs and utilities. Do not include costs of clothes, education, vacations, medical care, life insurance, and transportation. In addition, qualifying costs paid with funds received from a government agency (e.g., Temporary Assistance for Needy Families), don’t count toward qualifying a taxpayer for head of household.
Married Child - A married child (including grandchild, stepchild, or adopted child) who is a dependent will qualify a taxpayer for this filing status. But to be a “qualifying child” the child cannot file a joint return, unless the return was filed only as a claim for refund. Such a child would also qualify if not claimed as a dependent because of the special dependency rules of Code Section 152(e)(2) or 152(e)(4) (i.e., children of divorced parents).
Multiple Support Agreement - A person claimed as a dependent under a multiple support agreement does not qualify a taxpayer for the head of household filing status.
Foster Child - Revenue Ruling 84-89, 1984-1 CB 5 states that a dependent foster child who lives with a taxpayer all year can qualify that taxpayer for head of household because a foster child is treated as the taxpayer’s own child.
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Qualifying Surviving Spouse (aka Qualifying Widow(er)) - If a taxpayer’s spouse dies during the tax year, the surviving spouse can use MFJ as their filing status for that year if they otherwise qualify to use that status. Then if the surviving taxpayer has not remarried, the taxpayer may be able to file using the qualifying surviving spouse status for the subsequent two years if the taxpayer has a dependent child in those years. The benefit being the taxpayer can use the MFJ tax rates, and if not itemizing, the MFJ standard deduction.
For a taxpayer to be eligible to file as a qualifying surviving spouse the taxpayer must meet all of following tests:
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The taxpayer was entitled to file a joint return with his or her spouse for the year the spouse died. It doesn't matter whether the taxpayer actually filed a joint return.
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The spouse died in one of the two prior years and the taxpayer didn't remarry by the end of the year. For example, to use the qualifying surviving spouse status for 2025, the taxpayer’s spouse must have died in either 2024 or 2023 and the taxpayer hasn’t remarried as of December 31, 2025.
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Taxpayer has a son, daughter, stepson, or stepdaughter (no age limits), but not a foster child and not a grandchild, that can be claimed as a dependent either as a qualified child or dependent relative except
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The child’s gross income is disregarded ((Sec 2(a)(1)(B)), (Sec 152(d)(1)(B)).
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The child cannot have filed a joint return ((Sec 2(a)(1)(B)), (Sec 152(b)(2)).
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The taxpayer cannot be claimed as a dependent of another ((Sec 2(a)(1)(B)), (Sec 152(b)(1)).
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The child lived in the taxpayer’s home all year, except for temporary absences or in the cases where a child was born or died during the year and for a kidnapped child.
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The taxpayer paid more than half the cost of keeping up a home for the year.
Example: John's wife died in 2023. John hasn't remarried. He has continued during 2024 and 2025 to keep up a home for himself and his child, who lives with him and whom he can claim as a dependent. For 2023 he was entitled to file a joint return with his deceased wife. For 2024 and 2025, he can file using the qualifying surviving spouse status. After 2025, he can file as head of household if he so qualifies.
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