You are correct, if you are assuming that only one person in a household can claim HoH.
It's theoretically possible for two to be HoH; but from a practical application, is not. The rule is that you must have paid more than half the household expenses. If you paid more than half, the other person must have paid less than half.
If your situation closely matches the IRS "Acknowledged Significant Advice" at the link below, you probably qualify. <a rel="nofollow" target="_blank" href="
http://www.unclefed.com/ForTaxProfs/irs-wd/1998/1998-041.pdf">http://www.unclefed.com/ForTaxProfs/ir...> . It's a tough standard to meet and most living arrangements will not qualify. If you try it, be prepared to prove it with detailed accounting records of household expenses.
