A thoughtful woman with wavy hair stands in a sunlit forest, representing single parents wondering if they can still file Head of Household after a breakup.

After You Break Up: Can You Still File Head of Household?

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Yes, if you pass all three HOH tests. After a breakup, you can still file Head of Household when you are unmarried (or “considered unmarried”), you paid over half the cost of keeping up your home, and you had a qualifying person living with you long enough. Here’s how the IRS actually decides it. Source: Pub. 501; IRS FAQs. IRS+1

What “Head of Household” actually gets you

HOH generally offers a higher standard deduction and wider brackets than Single or Married Filing Separately—often lowering tax for single parents who qualify. Verify yearly figures on IRS pages at filing time. Source: Pub. 501. IRS

Bottom line: HOH can save money—but only if you meet every test below.

The three pillars of HOH eligibility

1) Unmarried or “considered unmarried”

You’re unmarried if legally single at year-end (never married, divorced, or legally separated). You can be considered unmarried even if still legally married only if all are true:

  • You file a separate return (not a joint return),
  • You paid over half the cost of keeping up your home,
  • Your spouse did not live in your home at any time during the last 6 months of the year, and
  • Your home was the main home of your child/stepchild/foster child for more than half the year and you can claim the child (or the only reason you can’t is the special custodial/noncustodial rules). Source: IRS Filing Status FAQ; Pub. 501. IRS+1

The “last-6-months” myth, clarified
If your spouse stayed any time in your home during July–December, you’re not considered unmarried—no HOH under this rule even if you “broke up in June” but they returned in November. Source: IRS Filing Status FAQ. IRS

Bottom line: The IRS looks at where your spouse lived in July–December—not what your relationship status was on social media. The six-month test is strict. IRS

2) You kept up a home (paid > 50%)

You must have paid more than half of the total annual cost to keep up your home: rent/mortgage, property taxes, utilities, insurance, repairs, and food eaten in the home. Child support you pay to someone else doesn’t count toward your home. Source: Pub. 501. IRS

Quick checklist—costs that usually count

  • Rent or mortgage (principal/interest) on your home
  • Property taxes & homeowners/renters insurance
  • Utilities (electric, gas, water, internet if household)
  • Repairs/maintenance
  • Groceries consumed at home
    Don’t count: clothing, medical, vacations, child support you pay out, or rent paid by someone else for you. Source: Pub. 501. IRS

Bottom line: Add all home costs for the year. If your share ≤ 50%, HOH fails even if you feel you “pay for most things.” IRS

3) You had a qualifying person

Most single parents meet this via a qualifying child who lived with you more than half the year. A parent can be your qualifying person even without living with you, if you paid > half the cost of the parent’s home. Source: Pub. 501 (Qualifying person table). IRS

At-a-glance: who can be your qualifying person for HOH

PersonMust live with you > half the year?Typical gotcha
Child/stepchild/foster childYes (more than half the year)Child shared 50/50 time → see tie-breakers. IRS
ParentNoYou must pay > half of the parent’s home cost for the year. IRS
Other relatives (e.g., sibling)Usually YesRoommate/partner who’s not your relative isn’t a qualifying person for HOH. IRS

Bottom line: Your child is the usual qualifying person; a non-relative partner generally doesn’t count. IRS

Myth-busting two troublemakers

Myth 1: “We were separated, so I’m HOH.”

Reality: You must be unmarried or “considered unmarried.” Being “on a break” doesn’t qualify if your spouse lived in your home at any time in the last 6 months. Source: IRS Filing Status FAQ. IRS

Myth 2: “If my ex signs Form 8332, I (noncustodial) can file HOH.”

Reality: Form 8332 only releases dependency (commonly for the Child Tax Credit). It does not transfer Head of Household, the EITC with a child, or the Child & Dependent Care Credit. The form itself states this. Source: Form 8332 (form text) & IRS FAQ. IRS+1

Bottom line: 8332 ≠ HOH. Don’t mix up dependency with filing status. IRS

Shared custody & the tie-breaker rules (when both could claim the child)

If more than one person could claim the same child, IRS tie-breakers decide:

  1. If only one claimant is a parent, the parent wins.
  2. If both are parents and didn’t file jointly, the child goes to the parent the child lived with longer.
  3. If time is exactly equal, the parent with the higher AGI wins. Source: IRS tie-breaker pages. eitc.irs.gov+1

Bottom line: For HOH with a child, overnights and (if equal) AGI control—not private alternating-years agreements. eitc.irs.gov

Common disqualifiers (and quick fixes)

  1. Spouse in your home in October or December
    • Why it fails: Breaks the last-6-months requirement for “considered unmarried.”
    • Fix: If you truly live apart, maintain separate residences starting before July 1 and keep proof. Source: IRS FAQ. IRS
  2. You didn’t pay > 50% of home costs
    • Why it fails: Support test not met.
    • Fix: Total all eligible costs; keep receipts and statements. Source: Pub. 501. IRS
  3. Wrong “qualifying person”
    • Why it fails: Non-relative partner/roommate isn’t a qualifying person.
    • Fix: Use child/parent/relative per Pub. 501. Source: Pub. 501. IRS
  4. Form 8332 misunderstanding
    • Why it fails: 8332 does not move HOH/EITC.
    • Fix: Custodial parent keeps residency-based benefits. Source: Form 8332 PDF text; IRS FAQ. IRS+1
  5. Both parents claimed the child
    • Why it fails: Only one claim stands; IRS applies tie-breakers, delaying refunds.
    • Fix: Coordinate claims; use tie-breakers up front. Source: IRS EITC issues page. IRS

Bottom line: Most HOH denials trace back to July–December co-living, support under 50%, or qualifying-person mix-ups.

Documentation you’ll be glad you saved

  • Child residency: school, daycare, or medical records showing your address and dates; custody calendars with overnights.
  • Home costs: lease/mortgage, utilities, insurance, repairs, grocery totals.
  • Living apart: separate leases, utility activations, mail, and dated photos if needed (to document when co-living ended).
  • Form 8332: if used, keep signed copies and any revocation for future years.
    Source: Pub. 501; Form 8332; IRS FAQs. IRS+2IRS+2

Bottom line: Paper beats memory—especially for overnights and the 6-month rule.

Filing steps & a quick decision flow

Step 1 — Marital screen

  • Were you unmarried on Dec 31 or do you meet considered unmarried (separate return + spouse didn’t live with you last 6 months + qualifying child at home)? If no → HOH not available. Source: IRS FAQ; Pub. 501. IRS+1

Step 2 — Support test

  • Did you pay > 50% of the cost to keep up your home for the year? If no → HOH not available. Source: Pub. 501. IRS

Step 3 — Qualifying person

  • Did a qualifying person (usually your child) live with you > half the year (or parent you supported > half their home’s cost)? If no → HOH not available. Source: Pub. 501 (table). IRS

Step 4 — Tie-breaker sanity check

  • If someone else could claim the child, apply the tie-breaker rules. If you lose, HOH not available (for that child). Source: IRS tie-breakers. eitc.irs.gov

Step 5 — File & retain docs

Bottom line: Pass all three pillars, clear tie-breakers, keep proof—then file HOH confidently.

Disclaimer

This article is general information, not tax advice. Rules change and your facts matter. Confirm with the IRS or a qualified tax professional before filing.

Sources

  • IRS Publication 501 — HOH, “considered unmarried,” qualifying person table. Last checked: Nov 6, 2025. IRS+1
  • IRS Filing Status FAQs — last-6-months requirement; considered unmarried examples. Last checked: Nov 6, 2025. IRS+1
  • IRS — Form 8332 (PDF) & Dependents FAQ — 8332 releases dependency; does not allow HOH/EITC/care credit. Last checked: Nov 6, 2025. IRS+1
  • IRS — Tie-breaker rules (equal time → higher AGI). Last checked: Nov 6, 2025. eitc.irs.gov+1

FAQ section

1) What does “considered unmarried” mean for HOH after a breakup?
You file separately, paid > half the home’s cost, your spouse did not live in your home during the last 6 months of the year, and your child lived with you > half the year (and you can claim them or the only reason you can’t is the custodial/noncustodial rules). IRS+1

2) If my spouse crashed on the couch in November, can I still be HOH?
No. Any spouse presence during July–December defeats “considered unmarried” for that year. IRS

3) Can both parents file HOH for the same child?
No. If both try, IRS tie-breakers decide (longer residency; if equal time, higher AGI). eitc.irs.gov

4) Does signing Form 8332 let the noncustodial parent file HOH?
No. 8332 only releases dependency (e.g., CTC). It doesn’t transfer HOH, EITC with a child, or care credits. IRS+1

5) Can a parent be my qualifying person even if they don’t live with me?
Yes—if you paid over half the cost of your parent’s main home for the year (and other dependent tests are met). IRS

6) What expenses count toward “keeping up a home”?
Rent/mortgage, property taxes, utilities, insurance, repairs, and food in the home. Not child support you pay out, clothing, or vacations. IRS

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