Fixation on HOH filing status is immaterial if your income is so low that the SINGLE filing status will zero out your income. The IRS can question the HOH filing status and make you prove you qualify however you will never be audited if you use single. AND another misconception is you must file HOH to claim the kids or the child related credits which is a falsehood ... you get exactly the same using single. So with my clients, if they don't need HOH it is never used ... why give the IRS a reason to audit you and the HOH audit is one of the worst.
