What is the condition for a taxpayer to be considered “unmarried” for Head of Household status?

To qualify as "unmarried" for Head of Household status, a taxpayer must meet specific conditions outlined by the IRS. A key aspect is that they must be either single or divorced as of the last day of the tax year. This means, for someone to be eligible, they cannot be legally married and must fit the definition of being single. This definition ensures that only individuals who do not have a legal marital status that connects them to a spouse can claim Head of Household.

Understanding the implications of the other options helps clarify this condition: living separately from a spouse does not automatically qualify someone as unmarried if they are still legally married, nor does being legally separated. Therefore, while separation may influence living arrangements, it does not change one's marital status for tax purposes. Financial ties to a spouse also do not define whether a taxpayer is considered unmarried; rather, it's the legal status of being single or divorced that is critical in determining eligibility for Head of Household status.