My boyfriend was abandoned by his wife over 10 years ago, he covers more than 50% to maintain our house can he file as head of household and claim me as a dependent? thx

[vintage0319]

there are no children involved. My income is less than 4,000 a year, I lived all year as a member of his household, he provides more than half my living cost. Do I qualify as his "Qualifying relative" and does he qualify as an abandoned spouse.

[jerry2000 · Accepted solution]

While your boyfriend may be able to claim you as a dependent, you do not qualify him to claim Head of Household. The qualifying person for Head of Household must be a blood relative. If he is still legally married then he must file as Married Filing Separately.