Head of household does not mean "boss of the family" in the ordinary sense. It is a specific status for single parents. You must be unmarried, or separated for at least 6 months, and pay for the upkeep of the home where you live, and provide care in that home for another qualifying person, who is usually your dependent child.
If you qualify, the HOH status has lower taxes and some better tax benefits than either single or married filing separately, so you should almost always use HOH if you qualify.
This answer has been verified for accuracy by an Intuit expert employee
