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?
Samantha may use Head of Household status because she is not married and she provided over half the cost of keeping up the main home of her dependent child for more than six months.
However, because Samantha's ex-husband claims Pam as his dependent, Pam's name should appear in the entry space at the far right of the "Filing status" line next to "Qualifying Widow(er)" on Samantha's Form 1040.