Head of Household is a filing status, not a deduction. To qualify:
- You must be single or, for the
entire last 1/2 of the year, lived apart from your spouse.
- You have a qualifying dependent
living with you for more than 1/2 of the year that you provide more than
1/2 of the cost of maintaining a residence for. The qualifying relative
must be an actual close relative (such as your kids.)
