What filing status may a married taxpayer who lives apart from their spouse for the last six months of the year use when maintaining a household for a qualifying child?

A married taxpayer who has lived apart from their spouse for the last six months of the year and maintains a household for a qualifying child can use the Head of Household filing status. This is beneficial because Head of Household generally provides a higher standard deduction and more favorable tax rates compared to the Married Filing Separately status.

To qualify for Head of Household, the taxpayer must meet specific requirements: they must be considered unmarried on the last day of the tax year, they must have paid more than half the cost of maintaining a home, and they must have a qualifying child or dependent. Given these criteria, living apart from the spouse for at least six months and having a qualifying child fulfills the necessary conditions for this filing status.

Married Filing Jointly and Married Filing Separately are typically used when both spouses are living together or if one spouse is making a choice to file separately. Using Single as a status is not applicable since the taxpayer is still legally married. By choosing Head of Household, the taxpayer takes advantage of tax benefits that would not otherwise be available under the other filing statuses.