Here are the requirements for Head of Household -
You have to have a qualifying person, child or relative, to have HOH status and the person has to reside in your home for over one-half the year, plus you must provide over one-half of their support.
You must be Single or be considered unmarried (did not live with your spouse for the last six months of the year)
You must have a qualifying child that meets the requirements as a dependent -
To be a qualifying child -
----- they must not file a joint return with another,
----- the child must be your son, daughter, stepchild, foster chld, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
----- the child must be under the age of 19 (or 24 if a full time student for any portion of any 5 months during the year),
----- the child must not provide more than 1/2 of their own support,
----- the child must live with you for more than 1/2 of the year, including temporary absences such as being away for schooling, and
----- they must be US citizens or residents of the US, Canada or Mexico
----- the child must be younger than you unless disabled.
A full time student is someone who met the school's criteria for full time student for any portion of any five months during the year. If in school from 1/1 - 5/1, they would be five months.
If you do not have a qualifying child as a dependent you must have a qualifying relative as a dependent -
To be a qualifying relative (i.e., a dependent),
----- you must provide more than 1/2 of the individuals support
----- they must not earn more than $3,800 in gross income (social security doesn't count) in 2012
----- they must not file a joint return with another
----- they must live with you for mone than 1/2 year
----- they are not a qualifying child of another taxpayer
----- if the relative is your parent, they do not have to reside in your household
