Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status Workout

Filing Status Requirements

Case Study 3: Head of Household

Samantha is divorced and provided over half the cost of keeping up a home. Her five-year-old daughter, Pam, lived with her for seven months last year. Samantha has signed a written declaration allowing her ex-husband to claim the child as a dependent.

Where should you enter Pam's name on Samantha's tax return?

Click here for an explanation.

Samantha and Pam.
Form 1040, Filing Status section and Exemption section
Interview Tips: Filing Status
Publication 4012, Who Is a Qualifying Person Qualifying You To File as Head of Household?

Form 1040, Filing Status section and Exemption section

Interview Tips: Filing Status

Publication 4012, Who Is a Qualifying Person Qualifying You To File as Head of Household?