Sally divorced her husband three years ago and has not remarried.Since the divorce she has maintained her home in which she and her now sixteen-year-old daughter reside.The daughter is a qualified child.Sally signed the daughter's dependent status over to her ex-spouse by filing the appropriate IRS form.What is Sally's filing status for the current year?

Question

Quizplus · Accepted Answer

Sally qualifies as head of household since she has maintained a home for herself and a dependent child for more than half the year and is unmarried. Even though she signed over her daughter's dependency status to her ex-spouse, she still qualifies as head of household as long as the daughter lived with her for more than half the year.

Sally Divorced Her Husband Three Years Ago and Has Not