A married person with a dependent child may choose to file as head of household if it reduces his or her tax liability.

Question

Quizplus · Accepted Answer

To qualify for the head of household filing status, a taxpayer must be unmarried or considered unmarried on the last day of the year, and must have paid more than half the cost of keeping up a home for the year, which was also the main home for the taxpayer and a qualifying person (such as a dependent child) for more than half the year. A married person generally cannot choose to file as head of household simply to reduce tax liability.

A Married Person with a Dependent Child May Choose to File