Hey Dave,
If my ex-wife lives with me and I provided more than half of her financial support will I be considered single status or head of household?
Moe
Moe,
The answer to this question provides a good illustration of how the tax code can be a bit confusing. In short, an ex-spouse does not qualify you to claim Head of Household (HOH), and if you do not have a qualifying dependent to claim HOH, you should not claim this status.
In order to qualify as a “qualifying dependent” for HOH, the person must be properly related to you. An ex-spouse does not meet this relationship test. However, the relationship test to claim HOH versus a dependent on your tax return is not the same. Therefore, if your ex-wife lived with you all year as a member of your household, and she met the other tests to be a qualifying relative, she could be a dependent on your tax return ─ but she would not qualify you to claim HOH.
You will find more information on qualifying relatives here.
Deductibly Yours,
Dave