SPECIAL ELECTION
01.Core Concepts
• A married taxpayer may use a head of household filing status if the taxpayer: • is married • files a separate tax return from the spouse • maintains as his/her home a household which for more than one-half of the taxable year is the principal place of abode of a child who is a dependent • furnishes over one-half of the cost of maintaining the household • the spouse is not a member of the household during the last six months of the year