Select this filing status by checking the box on line 3 of either form.

In some rare cases, a couple's total tax bill can be lower if both file separately. You must be able to claim an exemption for the child. You are married and living together as husband and wife. Determine whether your spouse will have a large tax bill. Your spouse files Form W-5 with his or her employer. The noncustodial parent is the parent who either has no custody or has custody of the child for the shorter part of the year. Please let us know if you encounter any problems or have suggestions.

Your home was the main home of your child, stepchild, or eligible foster child for more than half the year. To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year.