The structure of ammonium hydrogensquarate squaric acid monohydrate has been determined by single crystal X-ray diffraction. The compound crystallizes in the monoclinic space group C2/c and exhibits a 3D network with molecules linked by intermolecular interactions with participation of the H 2 Sq, HSq @ , NH 4 + , and H 2 O species. The HSq @ anion and the neutral H 2 Sq form a strong headto-tail dimer through O-HÁÁÁO hydrogen bonding with lengths of 2.587 and 2.494 Å (protected space between numeral and unit). The layers are connected by ammonium cations and water molecules in a plane through the OÁÁÁN (2.950, 2.978, 3.036 Å ) and OÁÁÁO (2.953, 2.781 Å ) bonds. Another such layer is connected to the NH 4 + cation in the adjacent plane through bifurcated N-HÁÁÁO hydrogenbonding to form a double layer (NHÁÁÁO bond lengths are 3. 036, 2.978, 2.857, 2.909, 2.958, and 2.742 Å , respectively). The IR-band assignment of the compound was achieved using the polarized IR-spectroscopy of oriented colloids in a nematic host. Theoretical ab initio calculations were performed and achieved with a view to explain the IR-bands of the H 2 Sq.HSq @ motif.