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.

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