What if my qualified child isn't my dependent?

You may still qualify as Head of Household if your qualified child is one of the following:

• Your unmarried qualifying child who isn't your dependent.
• Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2025 return.
• Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for children of divorced or separated parents in the Form 1040 instructions.