You might be able to file as head of household if you meet these requirements:
You're unmarried or considered unmarried on the last day of 2012.
You paid more than 1/2 the cost of keeping up a home for the year.
A qualifying person lived with you in the home for more than 1/2 the year. Temporary absences, like for school, don’t count. However, if the qualifying person is your dependent parent, the parent doesn't have to live with you.
To be considered unmarried on the last day of 2012, you must meet these tests:
You file a separate return.
You paid more than 1/2 the cost of keeping up your home for 2012.
Your spouse didn't live in your home during the last six months of 2012. If your spouse is only temporarily absent, your spouse is considered to live in your home.
Your home was the main home for more than 1/2 the year for your:
You must be able to claim an exemption for the child. However, you meet this test if you can't claim the exemption only because the noncustodial parent can claim the child.
To see if you qualify, see Publication 501: Exemptions, Standard Deduction, and Filing Information, Table 4 at www.irs.gov.
Thank you for your response. We value your feedback and are sorry we weren´t able to answer your question. If you need further assistance, please contact a tax office near you. Our Tax Professionals can help you get the answers you need.
This advice is for general information purposes only and may not apply to you. Every tax situation is different. This is not intended to be legal advice. Taxpayers should consult an H&R Block Tax Professional regarding their individual tax situation.