Head of Household Qualifying Clarification

[mrfkl]

I understand that to qualify for Head of Household filing, you much keep up a home for a qualifying person.  Two questions:

1) What if I maintain two homes?  Can my qualifying person live in either home (for more than half the year)?  or must the qualifying person live in the same home where I spend more than half the year myself?

2) Can I file as Head of Household as long as I have one dependent?  (even if the dependent did not live in a home I maintain for more than half the year)

Thank you. 

[AnnetteB6]

For question 1, there are only two exceptions noted where the Head of Household qualifying person does not have to live in the same home as you for over half the year.  That is if the qualifying person is your dependent parent.  If that is the case, then they do not have to live in the same home as you.  The other exception is that if the qualifying person is your dependent child and they are absent from you home temporarily to attend school.  

For question 2, the rules for a qualifying person with respect to Head of Household are more strict than the rules for claiming a dependent.  It is not enough to simply be claiming a dependent on your return to be certain that you qualify to use the Head of Household filing status.  The qualifying person must have lived in your home for over half the year (except as noted in question 1).

Here are some references for you to learn more:

Do I qualify for Head of Household in 2019?

What is a 'qualifying person' for Head of Household?

IRS Publication 501 - Dependents, Standard Deduction, and Filing Information