Head of Household vs. Single and claiming a child?

Updated: Feb 24

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.