How can one qualify for Head-of-Household filing status?
Head-of-household (HOH) is available to those taxpayers who are considered unmarried for tax purposes, who maintain a home for a dependent child for more than half the year, and who pay more than half the cost of maintaining that home. Those that meet the qualifications do not need to actually claim the dependent child who lives with them. Therefore, the custodial parent could relinquish the exemption to the non-custodial parent without jeopardizing his or her HOH status.
