To file as Head of Household, you must:
- Pay for more than half of the household expenses
- Be considered unmarried for the tax year, and
- You must have a qualifying child or dependent
Qualifying child
The requirement for a qualifying child or dependent extends beyond just your own son or daughter. To be considered a qualifying child, the child must meet the criteria in each of the following categories:
- The child must be your biological child, stepchild, foster child, sibling, step sibling, half sibling, or a descendant (child, grandchild, great grandchild, etc.) of one of these relatives.
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The child must have lived within your home for more than six months during the tax year.
- The child needs to be younger than you.
- As of the end of the tax year, the child must be under 19 if he is not a student, or under 24 if he is a full-time college student.
- The child must not have paid for more than half of his living expenses during the tax year.
So, you can claim Head of Household without actually claiming a dependent.
See Filing Taxes As Head of Household
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