The first requirement for filing as Head of Household is that you paid for more than half of the cost involved in maintaining a qualifying household during the tax year. This means that you paid more than half of the total household bills, including rent or mortgage, utility bills, insurance, property taxes, groceries, repairs and other common household expenses. In the case of a parent, your parent doesn’t need to live with you, but you pay at least half the cost of their living arrangements. Whoever meets this requirement (and others) can claim the child as their dependent and file as head of household.
