One of the requirements for Head of
Household (HOH) filing status state that you must have paid more than
half the cost to run
your home for that year. Although, there are exceptions to this
rule. If there are two households sharing one house, and each household
can prove that they exist as separate households, and meet the other
requirements to file as Head of Household, then two taxpayers living at the
same address could qualify for HOH filing status. For example, if two
unrelated taxpayers each with children occupy living quarters in common and
each taxpayer pays more than one-half of the household costs incurred by each
respective family, each taxpayer will be treated as maintaining a separate
household.
Please see the following IRS link for more information: https://www.irs.gov/pub/irs-wd/1998-041.pdf
Please see the following TurboTax FAQ for more information on what the qualifications
are for the filing status of Head of Household:
https://ttlc.intuit.com/replies/3288637
