Coleen3
Intuit Alumni

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Maybe, since she lived with both parents over half the year, it would come down to who paid the cost of maintaining the home.

Head of Household

You may be able to file as head of household if you meet all the following requirements.

  1. You are unmarried or considered unmarried on the last day of the year. See Marital Status , earlier, and Considered Unmarried , later.
  2. You paid more than half the cost of keeping up a home for the year.
  3. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she doesn't have to live with you. See Special rule for parent , later, under Qualifying Person.

Qualifying Person

See Table 4 to see who is a qualifying person. Any person not described in Table 4 isn't a qualifying person

 

From <https://www.irs.gov/publications/p501#en_US_2017_publink1000220814>

Costs you include.

 Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home.

Costs you don't include.

 Don't include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Also, don't include the rental value of a home you own or the value of your services or those of a member of your household.