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Unless you have a blood-related qualifying dependent you cannot file as Head of Household. Do you have a child?
Am I Head of Household?
https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household
https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household
If you qualify as Head of Household, when you enter your marital status (single or married filing separately) into MyInfo, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.
If your friend pays more, then that person is deemed to be head of household.
@Ehlmhar That is incorrect. To claim Head of Household, you must have a qualifying family member, not a roommate.
And you cannot claim your friend as a Dependent if he/she had more than $4300 of income in 2021.
@Ehlmhar No. A "friend" cannot ever be a qualifying dependent in order to file as Head of Household. Only a family member can be a qualifying dependent for HOH.
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