A married taxpayerymay file as head of household under the abandoned spouse provisions if all of the following are met except the taxpayer pays over half of the cost of maintaining a household in which the taxpayer and a dependent son or daughter live for over half of the year. the taxpayer lived apart from his or her spouse for the last six months of the year. the taxpayer is a U.S. citizen or resident. the taxpayer must have been married for at least two years