It depends, if you just split the rent, utilities, and groceries 50% this would not qualify as Head of Household because you are not paying more than the household expenses. You will need to determine if you pay more than half the household expenses:
To determine if you pay more than half the household expenses when two taxpayers share the same address, you would need to determine whether the household constitutes one household or two. You will need to prove that two households exist and you pay more than half the household income. Some examples of two separate households would be:
- each roommate has their own phone
- each roommate maintains separate finances
- each roommate has separate bedrooms.
You could qualify if you can prove you and your sister live separately from your roommate. Some examples would be:
- You will need to prove you do not share meals
- You pay for separate streaming services or cable from your roommate
- Your roommate doesn't provide childcare for your sister while you are out.
The rules for claiming Head of Household are as follows:
- Be considered unmarried on the last day of the year
- Have a qualifying dependent
- Pay more than half of the household income
Your sister would qualify as a dependent if she meets the following criteria:
- Under the age of 19 as of December 31, 2022, or Under the age of 24 and a full-time student
- She must have lived at your residence for more than 6 months during 2022
- She can't have a gross income greater than $4,400
- You provide more than half of her total support
- If she qualifies to be claimed by someone else, she can not be claimed on someone else's return.
Here are a few links on Head of Household:
What is a dependent?
A case of two households
@Neffarion
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