I am divorced and my son lives with my ex-husband. Can I claim head of household?

In order to qualify for head of household filing status, the taxpayer must meet all of these tests.

1. The taxpayer cannot be married at the end of the year,
2. The taxpayer paid more than half the cost of keeping up their home
3. The home was the principal residence for more than half the year of either the taxpayers qualifying child or the taxpayers qualifying relative who is the taxpayers dependent, and
4. The taxpayer is a U.S. citizen or resident during the entire year.