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Official form guide
IRS Form 886-H-HOH (SP) is a Spanish-language version of Form 886-H-HOH, used to request a determination of head of household filing status. It collects taxpayer information to verify eligibility for the head of household filing status. The form is filed by unmarried or considered unmarried individuals who paid more than half the cost of keeping up a home for a qualifying person.
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IRS Form 886-H-HOH (SP) is a Spanish-language version of Form 886-H-HOH, used to request a determination of head of household filing status. It collects taxpayer information to verify eligibility for the head of household filing status. The form is filed by unmarried or considered unmarried individuals who paid more than half the cost of keeping up a home for a qualifying person.
Plain English
This form helps you ask the IRS to check if you qualify to file your taxes as head of household. It is for people who support a home for a child or relative and want to make sure they use the right filing status. Fill it out and send it to the IRS when they ask for it.
Submission Date
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Head of household vs. qualifying widow(er) filing jointly
Both statuses reduce tax liability but require different dependency and household cost tests
✓ Confirm the exact tax year and filing status requirements on the IRS instructions for the relevant tax year.
Head of household vs. single
Incorrectly claiming head of household when single applies can trigger penalties and interest on underpaid tax
✓ Verify the qualifying person and more-than-half cost-of-upkeep rules per IRS Publication 501.
Multiple persons claim same qualifying person
Only one taxpayer can claim head of household based on that person, leading to IRS audit or rejection
✓ Ensure no other taxpayer is also claiming the same qualifying person for their filing status.
Head of household with dependent child but shared custody
The residency and support tests differ between claiming the child as a dependent and using the child to qualify for head of household
✓ Check the IRS tiebreaker rules and the child's principal place of abode for more than half the year.
Not stated in the official source. The filing window is not provided in the available instructions.
Checklist
Taxpayer name and SSN
Social Security card or ITIN assignment letter · SSN card or SSA-issued document
Qualifying person identification
Name, age, and relationship of the dependent or qualifying relative · Birth certificate, adoption papers, or foster placement records
Residency proof for qualifying person
Evidence the qualifying person lived with you for more than half the year · Lease, mortgage statements, utility bills, school records
Cost of keeping up the home
Itemized list of household expenses (rent, mortgage, utilities, food, repairs) · Bank statements, receipts, canceled checks
Support test for dependents
Documentation showing you provided more than half the dependent's total support · Pay stubs, support letters, tax returns of other potential supporters
Marital status verification
Divorce decree, legal separation agreement, or statement of spouse not living at home · Court records or sworn affidavit
Tax year applicability
Correct tax year for the filing · Form instructions or IRS website
Signature and date
Signed and dated form by taxpayer · Original form
Field map
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Quick Facts
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Can I claim head of household if my spouse lived away for part of the year?
IRS considers the entire year; if spouse lived with you any day during last six months of year you may not be considered unmarried.
→ Verify the actual dates of living apart using a calendar and IRS Publication 501's abandoned spouse rule.
What qualifies as 'more than half the cost of keeping up a home'?
Filers often mistakenly believe just paying rent or mortgage is enough, but total costs include food, utilities, repairs, and insurance.
→ Add up all actual household expenses for the year and confirm your contribution exceeds 50% of the total.
Does a temporary absence affect residency of the qualifying person?
The IRS counts time away for school, vacation, or medical care as time lived with you if the intent is to return.
→ Keep records of school enrollment or hospital stays to show the qualifying person's primary residence remains your home.
Can I file as head of household if my dependent child lives with me only on weekends?
The child must live with you for more than half the tax year, not just weekends or holidays.
→ Count actual days (e.g., 183 days or more) and include the time the child is physically in your home.
If my qualifying person has their own income, can I still claim head of household?
You must still provide more than half their total support, regardless of their income; eligibility depends on support, not the qualifying person's earnings.
→ Run a support calculation using IRS worksheets or Form 886-H-HOH to compare your contributions against the qualifying person's total support.
What forms do I need to file with the head of household claim?
The form itself is supplementary to your income tax return; the IRS may request it if there are inconsistencies.
→ Attach Form 886-H-HOH to your original return or wait for an IRS notice before submitting; check the current version's instructions.
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This form helps you ask the IRS to check if you qualify to file your taxes as head of household. It is for people who support a home for a child or relative and want to make sure they use the right filing status. Fill it out and send it to the IRS when they ask for it.
Unmarried or considered unmarried individuals who paid more than half the cost of keeping up a home for a qualifying person must file IRS Form 886-H-HOH (SP) to request a determination of head of household filing status.
The form collects taxpayer identifying information, the qualifying person's details, and facts about the home and financial support to verify head of household eligibility.
Complete the form by providing your name, Social Security number, and address. Then list the qualifying person's name, relationship, and the address of the home. Sign and date the form before sending it to the IRS.
IRS considers the entire year; if spouse lived with you any day during last six months of year you may not be considered unmarried. Verify the actual dates of living apart using a calendar and IRS Publication 501's abandoned spouse rule.
Filers often mistakenly believe just paying rent or mortgage is enough, but total costs include food, utilities, repairs, and insurance. Add up all actual household expenses for the year and confirm your contribution exceeds 50% of the total.
The IRS counts time away for school, vacation, or medical care as time lived with you if the intent is to return. Keep records of school enrollment or hospital stays to show the qualifying person's primary residence remains your home.
The child must live with you for more than half the tax year, not just weekends or holidays. Count actual days (e.g., 183 days or more) and include the time the child is physically in your home.
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