Here are the rules to be considered Head of Household.
You may be able to
file as head of household if you meet all the following requirements.
- You are unmarried or considered
unmarried on the last day of the year. See Marital Status , earlier,
and Considered Unmarried , later.
- You paid more than half the cost of keeping up a home for
the year.
- 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.
