A person claiming Head of Household must pay more than 1/2 the cost of keeping up the home. Where they get the money to do that is immaterial (earned, gift, inheritance, prize - it does not matter). Gifts are not reportable income.
See Pub 17 for keeping up a home. (Note: what "others paid" means persons living in the home that paid directly to the upkeep, not to personal gifts).
<a href="
http://www.irs.gov/publications/p17/ch02.html#en_US_2014_publink1000170809" rel="nofollow" target="_blank">
http://www.irs.gov/publications/p17/ch02.html#en_US_2014_publink1000170809</a>
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
