- You were either unmarried or considered unmarried (see below) on the last day of the year.
- A qualifying person lived in your home for more than half the year.
- You contributed more than half the cost of keeping up your home for the year.
To be considered unmarried, you must file a separate tax return; you and your spouse must not have lived together during the last 6 months of the tax year; you must have paid more than half the cost of keeping up your home for the year; your home must have been the main home of your child, stepchild or eligible foster child for more than half the year; and you must be able to claim an exemption for the child. But if the noncustodial parent is claiming an exemption for the child because you signed Form 8332, you still meet the last requirement.

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