You can claim “Head of Household” status if you meet three requirements (Page 8 of IRS Publication 501):
- You are unmarried or considered unmarried on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person lived with you in the
- home for more than half the year (except for temporary absences, such as school)
- However, if the qualifying person is your dependent parent, he or she doesn't have to live with you. See Special rule for parent, later, under Qualifying Person.
