29 Jan When does it make sense to file as head of household?

Q. I am divorced with three children. I get child support and alimony and I do work, though I don’t make a lot. How can I decide if I should file taxes as single or as head of household, which it seems no one ever really talks about?
— Uncertain

A. You may want to sit down with a tax preparer for this one.

To qualify as head of household you need to have a qualifying child, qualifying relative (such as the taxpayer’s mother or father), or other qualifying relative who meets certain criteria, said Michael Maye, a certified financial planner and certified public accountant with MJM Financial in Gillette.

Also, he said, a person can not be used by more than one taxpayer to use the head of household filing status.

“The rules can get complex and in the case of divorced parents a variety of factors come into play like who is the custodial parent,” Maye said. “If the children spend an equal number of days with each parent during the tax year, the tiebreaker is the parent with the higher adjusted gross income (AGI).”

So you’ll need to coordinate this with your ex-spouse and a tax preparer can take a closer look at your specifics to help you make the right decision for you.

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This story was originally published in January 2025. 

NJMoneyHelp.com presents certain general financial planning principles and advice, but should never be viewed as a substitute for obtaining advice from a personal professional advisor who understands your unique individual circumstances.