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Got it, thanks for the reply. 

  So, if I'm understanding this correctly, it seems the HoH doesn't have to do with an individual person who has their own residence (home/apt..etc) and can claim someone as their dependent exactly.

  It seems more linked to the dependent(s) (as a group, not individuals necessarily), as a means to define a position of a 'family unit' as a whole, and who is the primary placement holder for those dependents during the year (even if legally split "50/50" ).