Can my kid file head of household, he is living with inlaws in basement, paying them rent, but they do not claim the rent as income. Assuming they claim hohh to.

[DoninGA]

No, he is not Head of Household.

1.  He would need to have a qualifying person as a dependent on his tax return.

2.  He would have to provide over one-half the cost to maintain the home, ie taxes, mortgage or rent, utilities, food, etc.

[CatinaT1]

No. At least not from the information you provided.

You can qualify for Head of Household if you:  

1. Were unmarried as of December 31 this year; and  
2. Paid more than half the cost to run your home for the year(rent, mortgage, utilities, etc.);  and  
3. You supported a qualifying person.