886-H-HOH

Supporting Documents to Prove Head of Household Filing Status

Agency
IRS
Revision
Rev. 10-2019
Fillable fields
3
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 886-H-HOH online
Page 1 of form 886-H-HOH

Form 886-H-HOH: Supporting Documents to Prove Head of Household Filing Status

Form 886-H-HOH is a one page IRS table of the photocopies that support Head of Household filing status. The form says Head of Household status may apply when three tests are met: the Marriage Test, the Qualifying Person Test and the Cost of Keeping up a Home Test.

For each test it lists the documents to send, such as a divorce decree, a lease agreement, school or medical records, and rent receipts or utility bills. This October 2019 revision refers to tax year 2019 in every row.

The top of the form has spaces for the name of taxpayer, taxpayer identification number and tax period ending. You can fill them out free in your browser on this page and download the result without an account.

Top of page 1 of Form 886-H-HOH: Supporting Documents to Prove Head of Household Filing Status, as printed by IRS

What's on Form 886-H-HOH

Header

Spaces for the name of taxpayer, taxpayer identification number and tax period ending, below the line naming the three tests.

Marriage Test

Three rows: single, divorced or legally separated (entire divorce decree, separate maintenance decree or separation agreement), and married with the spouse living elsewhere for the last 6 months of 2019 (a lease agreement, utility bills, or a letter from a clergy member or social services).

Qualifying Person Test

Covers a child, a brother or sister, stepbrother or stepsister or their descendants, or an eligible foster child, for whom a dependency exemption can be claimed and who lived in the home more than half of 2019. A note says a married child has to be a dependent.

Relationship documents

Birth certificates or other official documents of birth, marriage certificates, or letters from an adoption or placement agency or a court, sent only for a qualifying child who is not a natural or adopted child.

Proof of living together

School, medical, daycare or social service records, or a letter on official letterhead showing names, common address and dates. A letter from a relative who provides daycare needs at least one additional letter.

Cost of Keeping up a Home Test

For paying more than half the cost of keeping up the 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.

How to fill out Form 886-H-HOH

  1. 1

    Fill in the header

    Enter the name of taxpayer, taxpayer identification number and tax period ending.

  2. 2

    Find your Marriage Test row

    Pick the row that matches: single, divorced or legally separated, or married with the spouse living elsewhere for the last 6 months of 2019. Single filers move on to the next two tests.

  3. 3

    Copy the marriage documents

    Photocopy the entire decree or agreement, or the lease agreement, utility bills or letters that show the spouse did not live in the home.

  4. 4

    Show the qualifying person

    Add relationship papers if the child is not a natural or adopted child, and records showing the child lived in the home more than half of 2019. The form says to send as many documents as necessary.

  5. 5

    Add a second letter when needed

    If a letter comes from a relative who provides daycare, the form asks for at least one additional letter.

  6. 6

    Show the cost of the home

    Copy household bills for 2019, such as rent receipts, utility bills, grocery receipts, property tax bills and the mortgage interest statement.

Why fill Form 886-H-HOH on indox

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Where it goes, timing and what to send

Where to send

The form itself prints no mailing address. It is an IRS list, headed Department of the Treasury, Internal Revenue Service.

Deadline

The form prints no deadline.

Photocopies

Each column heading says to send photocopies of the documents.

Tax year

This October 2019 revision refers to tax year 2019 in every row.

More information

For a relationship not in the listing, the form points to Publication 501, Dependents, Standard Deduction, and Filing Information.

Related forms

Who uses Form 886-H-HOH?

  • Head of Household filers

    The form speaks to a taxpayer claiming Head of Household status and walks through the Marriage, Qualifying Person and Cost of Keeping up a Home tests.

  • Single filers

    For a taxpayer who is single, the Marriage Test row says to go straight to the Qualifying Person Test and the Cost of Keeping up a Home Test.

  • Divorced, separated or living apart

    Divorced or legally separated taxpayers send the decree or agreement. A married taxpayer whose spouse did not live in the home during the last 6 months of 2019 sends papers showing that.

  • Schools, doctors and agencies

    Letters on official letterhead from a school, medical provider, social service agency or place of worship can show names, a common address and dates.

  • Who receives it

    The form is headed Department of the Treasury, Internal Revenue Service, and asks for photocopies of the documents for tax year 2019.

The form is an IRS list for the taxpayer whose return shows Head of Household filing status. The taxpayer fills in the header and sends photocopies of the documents that fit their case.

Official sources and the blank

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Questions about Form 886-H-HOH

What are the three tests on Form 886-H-HOH?

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

What does a single filer send for the Marriage Test?

Nothing for that test. The form says to go to the Qualifying Person Test and the Cost of Keeping up a Home Test.

Which tax year does this revision cover?

The October 2019 revision refers to tax year 2019 in each row.

Can a relative who provides daycare write the letter?

The form says that if you send a letter from a relative who provides your daycare, at least one additional letter is needed as well.

Which bills count for the Cost of Keeping up a Home Test?

The form lists rent receipts, utility bills, grocery receipts, property tax bills, mortgage interest statement, upkeep and repair bills, property insurance statement and other household bills.

What if the child's relationship is not listed?

The form points to Publication 501, Dependents, Standard Deduction, and Filing Information.