Is it possible to claim my ex-wife as a dependent since we divorced? Can I still file as head of household?

This is an interesting situation! The rules around claiming an ex-spouse as a dependent changed with tax reform, but I can help clarify. For claiming your ex-wife as a dependent: Unfortunately, ex-spouses can't be claimed as qualifying relatives (dependents) regardless of how much support you provided. The IRS specifically excludes ex-spouses from being claimed as dependents even if you meet all other requirements for financial support. Regarding head of household: You might still qualify! To file as head of household after a divorce, you generally need a qualifying person (usually a dependent child) living with you for more than half the year. However, there's an exception if you're "considered unmarried" for tax purposes. This means if you lived apart from your spouse for the last 6 months of the tax year, you paid more than half the cost of keeping up your home, and it was the main home for your dependent child for more than half the year. Without children or other dependents mentioned in your situation, you'd likely need to file as single for this tax year.

After my divorce last year I was super confused about all this dependent stuff too! I found this tool called taxr.ai (https://taxr.ai) that basically analyzed my divorce decree and all my financial docs and told me exactly who I could claim. Saved me from making a costly mistake since I was about to claim my ex as a dependent too! It checks if you qualify for head of household and dependent status based on your specific situation. The system flagged that ex-spouses can't be dependents even if you financially support them, which my tax preparer actually got wrong initially.

Just wanted to update that I tried taxr.ai after asking about it and wow - it caught that I qualified for head of household even though I'm single! I've been raising my niece but didn't realize that counted since I'm not her parent. The system analyzed our living arrangement and financial support documents and confirmed I met all the requirements. Would have completely missed this filing status which apparently saves me over $2000 compared to filing single! It also found some education credits I didn't know about. Definitely recommend checking it out if you're in any unusual family or support situation.

If you need to talk directly to the IRS about your specific situation (which might be smart in your case), I'd recommend Claimyr (https://claimyr.com). I was stuck in a similar situation trying to figure out dependent status after my separation, and spent literally DAYS trying to get through to an IRS agent. Claimyr got me connected to an actual IRS representative in about 15 minutes when I'd been trying for weeks on my own. You can see exactly how it works in this demo: https://youtu.be/_kiP6q8DX5c. The IRS agent was able to look at my specific situation and tell me exactly how to file correctly.

Had to come back and eat my words about Claimyr. After my skeptical comment, I decided to try it anyway because I was desperate to resolve an issue with dependent claims on my return. Got connected to an actual IRS agent in 17 minutes when I'd been trying for DAYS on my own. The agent confirmed everything about my filing status questions and even helped me understand why my return was flagged for review last year (turns out my ex-wife and I both tried to claim our son). Definitely wasn't a scam - this was 100% a legit IRS employee who had access to all my tax records and previous filings. Sorry for doubting!

One thing nobody mentioned - if you were legally married on December 31st of the tax year, you could still file as married filing jointly or married filing separately, even if you were divorced the next year. But since you got divorced in August, that doesn't apply to your situation. Just wanted to point that out in case anyone else reading is in a different timeline with their divorce.

Has anyone mentioned the "qualifying relative" rules? Even though an ex-spouse can't be claimed, sometimes people don't realize they can claim other adults in their household. My roommate lost his job last year and I supported him (paid over half his expenses and he made under $4200). My tax guy said I could claim him as a dependent even though we're not related because he lived with me all year. Might not help with the ex-wife situation but worth knowing.

If u cant claim ur ex, maybe see if u can deduct any alimony payments? I think the old tax rules let u deduct alimony but new rules changed that for recent divorces. worth looking into tho.

Just wanted to add something that might help with future planning - even though you can't claim your ex-wife as a dependent or file as head of household this year, keep detailed records of any support you're providing. If this arrangement continues and she becomes a permanent member of your household (living with you full-time), the rules could be different in future tax years. Also, make sure when you prepare both returns that you're not accidentally creating any conflicts - like both of you claiming the same deduction or credit. The IRS computer systems will flag mismatched information between related returns, which could trigger audits for both of you. Since you mentioned you're preparing both returns, double-check that everything aligns correctly. One last thing - if you're providing significant financial support, consider whether any of those payments might qualify as gifts for tax purposes, especially if they exceed $17,000 for the year. Probably not an issue in your case, but worth mentioning for anyone in similar situations with larger amounts.

I went through something similar after my divorce two years ago. One thing that really helped me was understanding the "support test" more clearly - even though you can't claim your ex-wife as a dependent, the IRS has specific rules about what counts as "support" that might be useful for other situations. The support test looks at things like housing, food, utilities, medical expenses, and other necessities. You have to provide more than 50% of someone's total support for the year. In your case, even though you provided most of her support, the ex-spouse exclusion rule overrides everything else. For head of household, I learned the hard way that it's really about having a "qualifying person" - usually a child, parent, or other relative who lived with you for more than half the year. Without that, you're filing as single regardless of how much financial support you provided to anyone else. It's frustrating because it feels like the tax code should recognize the financial reality of your situation, but the rules are pretty rigid about who qualifies as a dependent. At least you're getting good advice here before filing - I made some mistakes my first year that cost me when I had to amend my return!

I understand the frustration with these tax rules! While you can't claim your ex-wife as a dependent or file as head of household in your situation, there are still some legitimate deductions and strategies you might consider: Since you're filing as single, make sure you're maximizing your standard deduction ($13,850 for 2023) or itemizing if you have enough qualifying expenses. Look into deductions like state and local taxes (up to $10,000), mortgage interest if you own your home, charitable contributions, and any unreimbursed medical expenses over 7.5% of your AGI. If you're still working, maximize contributions to retirement accounts - traditional 401(k) or IRA contributions can reduce your taxable income. You might also qualify for the Saver's Credit if your income falls within certain ranges. Don't forget about tax credits either - they're more valuable than deductions since they reduce your tax dollar-for-dollar. The Earned Income Tax Credit might apply depending on your income level, and if you paid for any education expenses (yours or someone else's you supported), look into education credits. One thing I learned after my divorce is to keep meticulous records of all your expenses and potential deductions throughout the year. It's easier to maximize your tax benefits when you have everything documented. Consider using tax software that asks comprehensive questions or consulting with a tax professional for your specific situation - sometimes they catch things you might miss.

I'm really sorry you're dealing with this confusing situation! Divorce definitely complicates tax filing, and it sounds like you're trying to do the right thing by supporting your ex-wife financially. Unfortunately, the other commenters are correct - you cannot claim your ex-wife as a dependent, even though you provided most of her support. The IRS specifically excludes ex-spouses from being claimed as dependents, regardless of the financial support provided. This rule changed with tax reform and is pretty absolute. For filing status, since you don't have any qualifying dependents (like children) living with you, you'll need to file as single rather than head of household. I know that's disappointing given how much support you provided, but the tax code is quite rigid about these requirements. One thing to keep in mind - make sure you coordinate carefully when preparing both returns to avoid any conflicts or duplicate claims that could trigger IRS scrutiny. Also, while you can't get tax benefits for supporting your ex-wife this year, consider maximizing other deductions like retirement contributions to help reduce your tax burden. Best of luck with your filing! The rules may seem unfair given your situation, but at least you're getting the right guidance before submitting anything.