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Category: Tax Questions

Head of Household Filing Status

Generally, the Head of Household filing status applies to unmarried individuals (or married individuals considered unmarried) who provide a home for a qualified individual.

A married individual is considered unmarried for HOH purposes if ALL of the following apply:
  • The taxpayer lived apart from his or her spouse for the last 6 months of the year.
  • The taxpayer does not file a joint return with his or her spouse.
  • The taxpayer paid over half of the cost of keeping up the home during the year.
  • The taxpayer's home was the main home of the taxpayer's child, stepchild or foster child for more than half of the year.
  • The taxpayer claims this child as a dependent, or the child's other parent claims the child as a dependent pursuant to the rules for children of Divorced or Separated Parents Decree.

There is a HOH worksheet built into the program that can help you determine HOH eligibility.  From the Main Menu of TaxSlayer Pro select:
  • Configuration
  • Advanced Configuration (Macros)
  • Use Head of Household Worksheet

With this option set to 'YES', when you create a new return and select HOH as the taxpayer's filing status, you will be prompted with a series of eligibility questions to determine if the taxpayer can file using this status.

  Can A Married Taxpayer Claim Their Spouse's Dependent Exemption?

A taxpayer filing MFS or HOH can claim an exemption for his or her spouse if:
  • They are still married at the end of the year,
  • The spouse has no income and is not filing their own return, and
  • The spouse cannot be claimed as a dependent by another taxpayer.

To claim a spouse's exemption, from the Main Menu of the Tax Return (Form 1040) select:
  • Personal Information
  • Other Categories (Form 8914 - Housing Exemptions)
  • HOH or MFS and Claiming Spouse Exemption

Last Updated: 5/23/2018

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