Head of Household Filing Status

The head of household filing status puts you in a lower tax bracket than filing single so it is a desirable way to file your tax return. What qualifies you for this status? There are 4 conditions: 1. unmarried at year end, 2. U.S. citizen or resident, 3. you paid more than one half of the cost of the home, and 4. your child or dependent lived in your home for more than one half of the year. In a divorce situation, the custodial parent can still file as head of household even if they have given up the right to claim the exemption for the dependent to the noncustodial parent.