Can I file as head of household

[jbrooks2173]

I rented an apartment for all of 2016 and my son lived with me that is 19 years old.  Does this qualify me to file as head of household?

[bwa]

It may if he is your dependent. 

Head of Household for tax purposes does not mean the same thing that Head of Household means in common, everyday language. For tax purposes:

• You must be single or, for the entire last 1/2 of the year, lived apart from your spouse.
• You have a qualifying dependent living with you for more than 1/2 of the year that you provide more than 1/2 of the cost of maintaining a residence for. The qualifying relative must be an actual close relative. A fiancé, fiancé’s child, or cousin for example, are not relatives or close relatives.