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To file as head of household you must meet three tests.
1. You are unmarried, or if married, you have lived separately from your spouse for all of the last 6 months of 2025.
2. You pay more than half the costs of maintaining your household (rent or mortgage, food,, etc.)
3. You have one or more qualifying persons who live in the home with you.
A qualifying person for HOH is usually your child under age 19, or under age 24 if also a full time student. Sometimes a qualifying person can be an adult parent or sibling who lives in your home and is your dependent. A person who is not related to you by blood or marriage is never a qualifying person for HOH.
Who is "them"? And are you married?
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