Yes, you can file as Head of Household if you are married, but only under specific conditions. To qualify, you must be considered unmarried by the IRS, which means you and your spouse did not live together for the last six months of the year. Additionally, you must have paid more than half the cost of maintaining your home and have a qualifying dependent living with you for more than half of the year. Filing jointly with your spouse disqualifies you from this status.
List of Conditions to File Head of Household While Married
- You must be legally married but have lived apart from your spouse for at least the last six months of the tax year.
- You must have paid more than half the costs of maintaining your home.
- You must have a qualifying dependent who lived with you for more than half the year.
- You cannot file a joint tax return with your spouse.
Eligibility Criteria for Filing Head of Household While Married
| Criteria | Explanation |
| Marital Status | Must be legally married but lived apart from spouse for at least the last six months of the year. |
| Filing Type | Must file separately from your spouse (cannot file a joint return). |
| Support Requirement | Must have paid more than half the cost of maintaining your home during the tax year. |
| Qualifying Dependent | Must have a dependent (child, parent, or relative) who lived with you for more than half the year. |
| Considered Unmarried by IRS | Must meet IRS guidelines for being “considered unmarried” (separation for at least six months). |
Frequently Asked Questions
Can you file Head of Household if you are legally married?
Yes, if you meet the criteria for being considered unmarried by the IRS, such as living apart from your spouse for the last six months of the tax year.
What is a qualifying dependent for Head of Household?
A qualifying dependent can be a child, parent, or other eligible relative for whom you provided at least half of their financial support during the year.
Do you get a higher deduction for filing as Head of Household?
Yes, the standard deduction for Head of Household filers is higher than for those filing as “Married Filing Separately.”