Separated but Not Divorced — Can You File as Head of Household? IRS “Last 6 Months” Rule & Custodial Parent Test (2025 Tax Year, Filed in 2026)
“We’re still legally married, but we no longer live together.”
If that sounds familiar, the next tax question is almost always the same: Can I file as Head of Household (HOH)?
HOH is not just a label. It affects your standard deduction, tax brackets, and child-related credits. Because the benefit is significant, the IRS applies stricter scrutiny—especially for separated couples.
The key point: living apart does not automatically qualify you for HOH.
The IRS looks at whether you are considered unmarried as of year-end.
- 1️⃣ Why Head of Household Matters
- 2️⃣ The Three Core HOH Requirements
- 3️⃣ The Critical “Last 6 Months” Rule
- 4️⃣ Temporary Absence — A Common Trap
- 5️⃣ Custodial Parent Status & Form 8332
- 6️⃣ Filing Status by Scenario
- 7️⃣ The 50% Household Cost Test
- 8️⃣ 3-Second Self-Check
- 9️⃣ Top Google Questions
- 🔟 EA’s Practical Conclusion
1️⃣ Why Head of Household Matters
For the 2025 tax year, the HOH standard deduction is $23,625, compared to $15,750 for Single filers. These amounts apply to returns filed in 2026.
2️⃣ The Three Core HOH Requirements
- Unmarried or considered unmarried on December 31
- A qualifying person (usually a child)
- Paid more than 50% of household costs
3️⃣ The Critical “Last 6 Months” Rule
The IRS does not accept just any six-month separation.
You must have lived apart from your spouse during the final six months of the year —from July 1 through December 31.
✔ Spouse did not live in your home from July–December
✔ Child lived with you more than half the year
✔ You paid over 50% of household costs
| Living Arrangement | HOH Eligible? | IRS Reasoning |
|---|---|---|
| Separated Jan–June only | ❌ No | Final six months requirement not met |
| Separated July–December | ✅ Yes | Meets considered unmarried test |
| Separated March–December | ✅ Yes | Entire final six months included |
| Separated all year | ✅ Yes | Requirement fully satisfied |
| Spouse absent (work, hospital, military) | ⚠️ Caution | May count as temporary absence |
4️⃣ Temporary Absence — A Common Trap
Physical separation alone is not enough.
If the absence was temporary rather than relational, the IRS may still treat you as living together.
- Hospitalization
- Military service
- Education or training
- Extended business travel
5️⃣ Custodial Parent Status & Form 8332
Only the custodial parent can qualify for HOH.
Even if Form 8332 is used to release child tax benefits, HOH status cannot be transferred.
6️⃣ Filing Status by Scenario
| Your Situation | Recommended Filing Status |
|---|---|
| Separated & child lives with you | Head of Household |
| Brief separation & child lives with you | Married Filing Separately |
| Separated, no child | Married Filing Separately |
7️⃣ The 50% Household Cost Test
Excluded: Clothing, medical bills, tuition, dining out, vehicles, vacations
8️⃣ 3-Second Self-Check
✔ Child lived with you more than half the year
✔ You paid most household costs
→ If yes to all three, HOH may apply
9️⃣ Top Google Questions
Possibly, if all IRS requirements are met.
🔟 EA’s Practical Conclusion
Separation alone is not enough.
HOH provides valuable benefits, but only when claimed correctly. The safest return is always one you can clearly defend.
This article is based on U.S. federal tax law. State rules and individual circumstances may differ.