Frequently asked tax questions
Q. If I moved out of my house on July 10, but was not divorced at the end of the year, can I file as head of household and take the earned income credit if I have a minor child? Can I also claim child care expenses?
A. You do not qualify for the head of household filing status because you and your spouse have not lived apart for the last 6 months of the taxable year and are not considered unmarried. Your filing status for the year will either be married filing separately, or married filing jointly. If it is married filing separately, you will not qualify for the Earned Income Credit and cannot claim a credit based on child care expenses. If you file a joint return with your spouse, you may be eligible to claim these credits.
Q. I am divorced with one dependent child. This year my ex-spouse will claim the child as an exemption. Does this mean I cannot qualify as head of household?
A. You can file as head of household even though you do not claim your unmarried dependent child as an exemption if you meet all of the following requirements:
— You are unmarried or considered unmarried on the last day of the year.
— You paid more than half the cost of keeping up a home for the year.
— A qualifying person must live with you in the home for more than half the year (except for temporary absences such as school).
