A taxpayer who maintains a household with an unmarried child may qualify to file as head of household even if the child is not the taxpayer's dependent and the taxpayer did not agree to give the other parent the right to claim the child as a dependent.

Question

Quizplus · Accepted Answer

To qualify as head of household, the taxpayer must have a qualifying child or dependent, and the child must be claimed as a dependent unless the custodial parent has released the claim to the non-custodial parent.

A Taxpayer Who Maintains a Household with an Unmarried Child