This filing status is for unmarried individuals who provide a home for certain other persons. You can check the box at the top of Form 1040 or 1040-SR only if you were unmarried or legally separated under a decree of divorce or separate maintenance at the end of the year and either Test 1 or Test 2 below applies:
You paid over half the cost of keeping up a home that was the main home for your parent whom you claim as a dependent, except under a multiple support agreement. Your parent did not have to live with you.
You paid over half the cost of keeping up a home in which you lived and in which one of hte following also lived for more than half of the year:
- Any person whom you can claim as a dependent. But do not include:
- your qualifying child whom you claim as your dependent based on the rule for Children of divorced or separated parents
- Any person who is your dependent only because he or she lived with you for all of the year, or
- any person you claimed as a dependent under a multiple support agreement.
- Your unmarried qualifying child who is not your dependent
- Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's current year tax return.
- Your child who is neither your dependent nor your qualifying child because of the rule for Children of divorced or separated parents.
If the child is not your dependent, enter the child's name on line 4. If you do not enter the name, it will take the IRS longer to process your return, which will delay any refund disbursement.
For more information, see Form 1040 instructions.