With respect to the taxpayer's married child, stepchild, adopted child, or grandchild, the taxpayer must be entitled to claim that child as a dependent. Check the other dependent rules to ensure that any individual in question does, in fact, qualify under the normal dependent rules. Taxpayer's spouse did not live in the household during the last six months of the year. However, a foster child must be a member of the household for the entire year. Taxpayer is entitled to claim that child as a dependent.
Taxpayer is a U.S. citizen or a resident alien during the entire tax year.
Those are the basics of the Head of Household filing status. As you can see, it can get a little complicated. For information on other filing status options, see the article Filing Status . This forum and the information provided here should not be relied on as a substitute for independent research to original sources of authority. The Motley Fool does not render legal, accounting, tax, or other professional advice.