Possibly, To qualify as head of household (HOH) the taxpayer must meet all of these tests [IRC Sec. 2(b)]:
1) The taxpayer is not married at the end of the year. (Exception: Married taxpayers can qualify as HOH by meeting the tests for Considered unmarried.)
2)The taxpayer paid more than half the cost of keeping up his home.
3)The home was the principal residence for more than half the year of either of the following:
•The taxpayer’s qualifying child (see Qualifying Child). Exception: Do not count a qualifying child who is married unless the taxpayer can claim him as a dependent. (But, the married child can be counted if the only reason the taxpayer cannot claim him as a dependent is that the taxpayer can be claimed as a dependent on someone else’s return.)
•The taxpayer’s qualifying relative who is the taxpayer’s dependent (see Qualifying Relative). However, for HOH purposes, two types of qualifying relatives don’t count: (1) a person who is a qualifying relative only because he was a member of the taxpayer’s household the entire year, and (2) a person who is a qualifying relative only because of a multiple support agreement.
4)The taxpayer is a U.S. citizen or resident during the entire year.
Caution: The preparer due diligence penalty of $540 (for 2020) applies with respect to eligibility to file a return as HOH [IRC Sec. 6695(g)]. To comply with the due diligence requirement, tax preparers must complete Form 8867 (Paid Preparer’s Due Diligence Checklist) for any return showing HOH filing status.
Temporary absences. A taxpayer and his qualifying person are considered to live together even if one or both of them are temporarily absent from the home due to special circumstances such as illness, education, business, vacation, military service, or detention in a juvenile facility. It must be reasonable to assume that the absent person will return to the home after the temporary absence. The taxpayer must continue to keep up the home during the absence.
Divorced parents. Even though a custodial parent has released the right to claim the exemption to the noncustodial parent (see Releasing the Exemption to the Noncustodial Parent), the custodial parent may still file as HOH.
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