You might be able to file as head of household if you're unmarried or considered unmarried on the last day of the year. Your filing status is considered unmarried on the last day of the tax year if all of these apply:
You file a separate return.
You paid more than half the cost of keeping up a home for the year.
Your spouse didn't live in your home during the last six months of the year. (Your spouse is considered to live in your home even if he or she is temporarily absent.)
Except for temporary absences, like school, your home was the main home for more than half the year for your:
- Foster child
You’re able to claim an exemption for the child. Or, you can't claim the exemption since the noncustodial parent is claiming the child.