If I rent a room 2 rooms can I file head of house hold

[MichaelDC]

You do not have to own a home to file as head of household, you only need to pay more than half the cost of maintaining your home, even if a rented apartment.

To file as Head of Household, the IRS requires that you have a qualifying child or relative (as defined by the IRS) who also lives with you. There are many particulars as to who you can use to qualify. There are new IRS rules which limit who qualifies.

The short story is:

• You must be considered unmarried at the end of the year
• You paid more than half the cost of maintaining your home, and
• Your qualifying person must be:
  • Your child or a relative related to you meeting age and other tests, and
  • they must have lived in your home (with certain exceptions such as schooling or illness)

Some persons used in previous years, such as a live-in roommate, may not meet this year’s rules for a qualified person for filing as Head of Household. For a more complete view of the rules, see Do I Qualify for Head of Household.