It may if he is your dependent.
Head of Household for tax purposes does not
mean the same thing that Head of Household means in common, everyday language.
For tax purposes:
- 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. A fiancé, fiancé’s child, or cousin for
example, are not relatives or close relatives.
