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Case Study 3: Head of HouseholdSamantha 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 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 under the filing status checkboxes on Samantha's Form 1040. 
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Filing Status Workout
Filing Status Requirements
- Form 1040, Filing Status section and Exemption section
- Publication 4012, Who Is a Qualifying Person Qualifying You To File as Head of Household?
Form 1040, Filing Status section and Exemption section
Publication 4012, Who Is a Qualifying Person Qualifying You To File as Head of Household?