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Head of Household If youve never been married, you dont need to provide documents for this test. All taxpayers claiming Head of Household filing status -- go to the Qualifying Person Test and Cost of Keeping up a Home Test.
California requires taxpayers who use head of household (HOH) filing status to file form FTB 3532, Head of Household Filing Status Schedule, to report how the HOH filing status was determined.
TurboTax Tip: To be considered a head of household, you must file an individual return, be considered unmarried, not be claimed on someone elses tax return and be able to claim a qualifying dependent on your return.
To file as head of household, you must pass three tests: the marriage test, the qualifying person test, and the cost of keeping up a home test. First, you must meet the marriage test: If you were never married or youre a widow or widower, dont submit anything for the marriage test.
To prove this, just keep records of household bills, mortgage payments, property taxes, food and other necessary expenses you pay for. Second, you will need to show that your dependent lived with you for the entire year. School or medical records are a great way to do this.
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A letter on the official letterhead from a school, medical provider, social service agency, or place of worship that shows names, common address and dates. (If you send a letter from a relative who provides your daycare, you MUST send at least one additional letter.)
To file as head of household you must furnish over one-half of the cost of maintaining the household for you and a qualifying person. Therefore, only one of the parents will have contributed more than one-half of the cost of maintaining the household and be eligible to file as head of household.
You must meet all of the following on December 31 of the tax year: You were unmarried, considered unmarried, or not in a registered domestic partnership. You have a qualifying child or relative. Your qualifying person lived with you for more than 183 days in the year. You paid more than the costs for maintaining a home.

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