Q. HoH seems more linked to the dependent who is with the primary placement holder?
A. Essentially yes, but not exactly.
The main requirements for Head of Household are: a taxpayer that
1) is single or did not live with their spouse at any time during the last half of the tax year.
2) has at least one closely related dependent (usually a child) that lived with the taxpayer for more than half the year
3) pays over half of the support of the household expenses, including rent / mortgage, utilities, food. .
https://turbotax.intuit.com/tax-tips/family/guide-to-filing-taxes-as-head-of-household/L4Nx6DYu9
