Head of Household Maintaining Residence

[mrhuber14]

Our daughter lived with us until September 1 of this year, then rented her own place for the rest of 2024 and she paid more than half of the cost of maintaining it, and she then had a baby on November 8 and is claiming him as a dependent.  Can she file as head of household or did she need to maintain a residence for the whole tax year or does she need to file single with one dependent?

Thank you.

[LeticiaF1]

The requirement for paying more than half the cost of keeping up a home is that you have to do it for the whole for the year.  Due to this, she won't be able to file as Head of Household in 2024.  

For more information see the IRS Publication 501.