Yes.
Special rule for parent.
If your qualifying person is your
father or mother, you may be eligible to file as head of household even
if your
father or mother doesn't live with you.
However, you must be able to claim an exemption for your father or
mother. Also, you
must pay more than half the cost of keeping
up a home that was the main home for the entire year for your father or
mother.
If you pay more than half the cost of
keeping your parent in a rest home or home for the elderly, that counts
as paying
more than half the cost of keeping up your
parent's main home.
Death or birth.
You may be eligible to file as head
of household even if the qualifying person who qualifies you for this
filing
status is born or dies during the year. To
qualify you for head of household filing status, the qualifying person
(as defined
in
Table 4) must be one of the following.
-
Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive.
-
Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up
the home he or she lived in.