1019 Form 886-H-HOH (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f886hh.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

886-H-HOH¶

(October 2019)

Department of the Treasury–Internal Revenue Service

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Supporting Documents to Prove Head of Household Filing Status¶

You may qualify for Head of Household filing status if you meet the following three tests:

Marriage Test, Qualifying Person Test, and Cost of Keeping up a Home Test.

Name of Taxpayer			Taxpayer Identification Number		Tax Period Ending
Marriage Test	If You Are:	If You Are:	If You Are:	Then send photocopies of the following documents for tax year 2019	Then send photocopies of the following documents for tax year 2019
Marriage Test	Single	Single	Single	Go to the Qualifying Person Test and Cost of Keeping up a Home Test.	Go to the Qualifying Person Test and Cost of Keeping up a Home Test.
Marriage Test	Divorced or legally separated	Divorced or legally separated	Divorced or legally separated	Entire divorce decree, separate maintenance decree, or separation agreement.	Entire divorce decree, separate maintenance decree, or separation agreement.
Marriage Test	Married, but your spouse did not live with you during the last 6 months of tax year 2019	Married, but your spouse did not live with you during the last 6 months of tax year 2019	Married, but your spouse did not live with you during the last 6 months of tax year 2019	Documents verifying your spouse did not live with you during the last 6 months of the year, such as a lease agreement, utility bills, a letter from a clergy member, or a letter from social services.	Documents verifying your spouse did not live with you during the last 6 months of the year, such as a lease agreement, utility bills, a letter from a clergy member, or a letter from social services.
Qualifying Person Test (If your relationship with the child is not in this listing, please see Publication 501, Dependents, Standard Deduction, and Filing Information for more information).	If the Person Is:	And	And	Then send photocopies of the following documents for tax year 2019	Then send photocopies of the following documents for tax year 2019
Qualifying Person Test (If your relationship with the child is not in this listing, please see Publication 501, Dependents, Standard Deduction, and Filing Information for more information).	Your child_(including an adopted_ child, or a pending adoption), Your brother or sister, stepbrother or stepsister, or any of their descendants_(for example, grandchild, niece, or nephew), Your eligible foster child(a child_ placed in your home by an authorized placement agency or by a court order).	You can claim a dependency exemption for the child. The child lived in your home for more than half of 2019_(temporary_ absences away from home, such as time spent at school, count as time lived at home). Note—A married child must be your dependent.	You can claim a dependency exemption for the child. The child lived in your home for more than half of 2019_(temporary_ absences away from home, such as time spent at school, count as time lived at home). Note—A married child must be your dependent.	Birth certificates or other official documents of birth, marriage certificates, letter from an authorized adoption agency, letter from the authorized placement agency, or applicable court document that verify your relationship to the child_(send these documents only for a qualifying child_ who is not your natural or adopted child). To show both you and your child lived together for more than half of 2019, send: • School, medical, daycare, or social service records • 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.) Send as manydocuments as necessary to show that the child lived with you for more than half of the year.	Birth certificates or other official documents of birth, marriage certificates, letter from an authorized adoption agency, letter from the authorized placement agency, or applicable court document that verify your relationship to the child_(send these documents only for a qualifying child_ who is not your natural or adopted child). To show both you and your child lived together for more than half of 2019, send: • School, medical, daycare, or social service records • 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.) Send as manydocuments as necessary to show that the child lived with you for more than half of the year.
Cost of Keeping up a Home Test	If:	And	And	Then send photocopies of the following documents for tax year 2019	Then send photocopies of the following documents for tax year 2019
Cost of Keeping up a Home Test	You pass both the marriage test and the qualifying person test,	You paid more than half the cost of keeping up your home for 2019.	You paid more than half the cost of keeping up your home for 2019.	Rent receipts, utility bills, grocery receipts, property tax bills, mortgage interest statement, upkeep and repair bills, property insurance statement, and other household bills.	Rent receipts, utility bills, grocery receipts, property tax bills, mortgage interest statement, upkeep and repair bills, property insurance statement, and other household bills.

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