Note the criterion #2 for filing Head of Household.
You may be able to file as head of household if you meet all of the following requirements.
1. You are unmarried or considered unmar- ried on the last day of the year. See Mari- tal Status, earlier, and Considered Unmar- ried, later.
2. You paid more than half of the cost of keeping up a home for the year.
3. 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, your dependent parent doesn't have to live with you. See Special rule for parent, later, under Qualifying Per- son.
