Head of Household Income Tax Filing Status – What Does Being Unmarried Mean?

Conditions for Filing as Head of Household (HOH) on IRS Form 1040

1. For Head of Household filing status stare with Marital Status:
   • The taxpayer must be considered “unmarried” or “considered unmarried” on the last day of the tax year.A married taxpayer is considered unmarried for tax purposes if they:
     • Did not live with their spouse during the last 6 months of the tax year.Maintain a household that constitutes the principal place of abode for a qualifying child or another qualifying relative.
   IRC Reference:
   • 26 U.S. Code § 7703 – Determination of marital status
2. Maintaining a Household:
   • The taxpayer must have paid more than half the cost of keeping up a home for the year.
   • The home must be a qualifying person’s principal place of abode for more than half the year.
   IRC Reference:
   • 26 U.S. Code § 2(b) – Definition of Head of Household
   Treasury Regulation Reference:
   • 26 CFR § 1.2-2 – Definition of Head of Household
3. Qualifying Person:
   • A qualifying child (as defined by IRC § 152(c)) or a qualifying relative (as defined by IRC § 152(d)) must live with the taxpayer for more than half the year, except in the case of a parent, who does not have to live with the taxpayer.
   IRC Reference:
   • 26 U.S. Code § 152 – Dependent defined
4. Considered Unmarried:
   • The taxpayer must file a separate return from their spouse.
   • The taxpayer must not have lived with their spouse during the last 6 months of the year.
   • The taxpayer must have a qualifying child who lived with them for more than half the year, and the home must have been their main home.
   • The taxpayer must have paid more than half the cost of maintaining the home.
   IRC Reference:
   • 26 U.S. Code § 7703(b) – Certain married individuals living apart

There are no substantive differences in Colorado – 

• Colorado starts its state tax calculation from the taxpayer’s federal taxable income. 
• This means that the state generally adopts federal definitions and rules, including filing status.

• If you qualify for HOH status on your federal tax return, you will typically be eligible for HOH status on your Colorado state return.

• C.R.S. § 39-22-104(4) — Colorado taxable income is defined by reference to federal taxable income.

For more on the Conditions for Filing as Head of Household (HOH) on IRS Form 1040, contact me today.