Head of Household

You may claim Head of Household filing status only if you are unmarried or considered unmarried on the last day of the year, paid more than half the cost of keeping up a home for the year and a qualifying person lived with you in the home for more than half the year.

For more information see IRS Publication 501.

Qualifying widow(er)

To file as a qualifying widow(er) all the following must apply to you:

• You could have filed a joint return with your spouse for the year your spouse died. It does not matter whether you filed a joint return
• Your spouse died in -2 or -1 and you did not remarry before the end of
• You paid more than half the cost of keeping up a home for the year
• You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that certain criteria are not met
• This child lived in your home all year, except for temporary absences

Note: There are exceptions for a child who was born or died during the year and for a kidnapped child. For more information see IRS Publication 501.

Married Filing Separately

If you and your spouse are filing separately, and your spouse claims the standard deduction, you cannot claim the sales tax deduction or other itemized deductions.