You may be able to file as head of household if you meet all of the following requirements.

1. You are unmarried or considered unmarried on the last day of the year.
2. You paid more than half the cost of keeping up a home for the year.
3. A qualifying person must live with you in the home for more than half the year (except for temporary absences, such as school). However, your dependent parent does not have to live with you. See Special rule for parent, later, under Qualifying Person. A foster child must live with you all year.

An unmarried individual who maintains as his home a household that is the principal place of abode for certain eligible persons may file as a head of household. Code Section 2(b)(1). The head of household rates are generally lower than those for either single status or married filing separately status.

(a) MARITAL STATUS

To qualify as a head of household, a taxpayer must be a United States citizen or resident who is neither married nor a surviving spouse at the close of the taxable year. <8> A taxpayer who is legally separated from his spouse is treated as unmarried. Code Section 2(b)(2)(B). A taxpayer whose spouse died during the taxable year is considered married for the entire taxable year. <9> A widow or widower may be eligible to file as a head of household in a later year, but only if he or she does not also qualify as a surviving spouse. Code Section 2(b)(1).    A taxpayer is considered as not married at the close of the taxable year if the taxpayer's spouse is a nonresident alien at any time during the year. Code Section 2(b)(2)(C). A resident alien taxpayer who is married to a nonresident alien is considered as unmarried and, therefore, may also qualify as a head of household. Rev. Rul. 79-23, 1979-1 C.B. 3.

Considered Unmarried

You are considered unmarried on the last day of the tax year if you meet all of the following tests.

1. You file a separate return.
2. You paid more than half the cost of keeping up your home for the tax year.
3. Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences, later.
4. Your home was the main home of your child, stepchild or adopted child for more than half the year or was the main home of your foster child for the entire year. (See Home of qualifying person, later, for rules applying to a child's birth, death, or temporary absence during the year.)
5. You must be able to claim an exemption for the child. However, you can still meet this test if you cannot claim the exemption only because of one of the three situations described under Exception on page 14. The general rules to claim an exemption for a dependent are explained later under Exemptions for Dependents.

If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. See Publication 555 for more information.

Nonresident alien spouse. You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. However, your spouse is not a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as a head of household.

Earned income credit. Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you are still considered married for purposes of the earned income credit (unless you meet the five tests listed earlier). You are not entitled to the credit unless you file a joint return with your spouse and meet other qualifications.

(b) MAINTAINING A HOUSEHOLD

To qualify as a head of household, a taxpayer must maintain as her home a household that is the principal place of abode of certain individuals.  Code Section 2(b)(1). The household must be the taxpayer's home. <10> It   is insufficient that the taxpayer merely pays the expenses of the household. The taxpayer may change the location of the household during the year without affecting her filing status.

See the Worksheet for determining costs

The taxpayer must occupy the household as her home for the entire taxable year, but temporary absences due to illness, education, business, vacation, or military service will not affect head of household status, as long as it is reasonable to assume that the taxpayer will return, and the taxpayer continues to maintain the household in anticipation of his return. Reg. Section 1.2-2(c)(1).

A taxpayer is treated as maintaining a household only if she furnishes over half of the cost of maintaining the household during the taxable year. <11> Household expenses are those incurred for the mutual benefit of the occupants for the purpose of providing an abode. Reg. Section 1.2-2(d). The expenses of maintaining a household include property taxes, mortgage interest, rent, utility charges, upkeep and repairs, property insurance, and food consumed on the premises. Household expenses do not include the cost of clothing, education, medical treatment, vacations, life insurance, and transportation. In addition, the cost of maintaining a household does not include any amount that represents the value of services rendered in a household by the taxpayer or by a person qualifying the taxpayer as a head of household. Similarly, the rental value of a home owned by a taxpayer is not considered a household expense. Telling v. Commissioner, 42 T.C. 671 (1964).

(c) QUALIFYING PERSON [ INDIVIDUAL]

To qualify as a head of household, a taxpayer must maintain a household that is the principal place of abode for over one-half of the taxable year of certain individuals. Code Section 2(b)(1)(A). A taxpayer can qualify if the household is the principal place of abode of a son, stepson, daughter, or stepdaughter of the taxpayer or a descendant of a son or daughter of the taxpayer. Code Section 2(b)(1)(A)(i). A legally adopted child is considered the same as a child by blood. Code Section 2(b)(2)(A).  

See the Table for This Definition

The taxpayer may qualify as the head of household even though she may not claim a dependency deduction under Code Section 151 for the person living in the house. If any of the described persons is married at the close of the taxpayer's taxable year, however, the taxpayer must be entitled to a deduction for that person under Code Section 151 in order to qualify as the head of household by reason of that person. Code Section 2(b)(1)(A)(i). A taxpayer may also qualify as head of household if the household is the principal place of abode for more than one-half of the taxable year for any other person who is a dependent of the taxpayer, provided the taxpayer is entitled to a deduction for that person under Code Section 151. Code Section 2(b)(1)(A)(ii). Thus, the taxpayer may qualify as head of household if he is entitled to a dependency exemption under Code Section 151 for any of the following individuals: 

(1) The taxpayer's brother, sister, stepbrother, or stepsister;

(2) the taxpayer's father or mother, or an ancestor of either;

(3) the taxpayer's stepfather or stepmother;

(4) a son or daughter of the taxpayer's brother or sister;

(5) a brother or sister of the taxpayer's father or mother; or

(6) the taxpayer's son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Reg. Section 1.2-2(b)(3)(ii).

A foster child can qualify her foster parent for head of household status, but only if the foster child qualifies as a dependent of the taxpayer (and the taxpayer maintains as her home a household that for more than half the taxable year is the principal place of abode of the foster child). Rev. Rul. 84-89, 1984-1 C.B. 5. The foster child is treated as a child by blood of the foster parent for this purpose. A taxpayer will not qualify as a head of household by meeting the requisite support standards for any other individual not listed above, even if the taxpayer is entitled to a personal exemption for that individual under Code Section 151. Code Section 2(b)(3)(B)(i).

(d) PRINCIPAL PLACE OF ABODE

The household maintained by the taxpayer must be the principal place of abode of the person or dependent who qualifies the taxpayer as head of household. Code Section 2(b)(1). The fact that this individual is born or dies within the taxable year, however, will not prevent the taxpayer from qualifying as a head of household if the household constitutes the principal place of abode of this individual for the remaining or preceding part of that taxable year. Reg. Section 1.2-2(c)(1).

The taxpayer and the taxpayer's child or relative are also considered as occupying the household for the entire taxable year, notwithstanding temporary absences from the household due to special circumstances. Reg. Section 1.2-2(c)(1). Absences due to illness, education, business, vacation, military service, or a custody agreement under which a child or stepchild is absent for less than six months in the taxable year of the taxpayer are considered temporary absences due to special circumstances.

(e) SPECIAL RULE FOR PARENTS

A taxpayer can qualify as a head of household if he maintains a household that constitutes the principal place of abode for his father or mother or both. <12> The requirement that the taxpayer must be single does not change under this rule, but in this case, the taxpayer is not required to reside in that household. Reg. Section 1.2-2(c)(2). 

The household must be the parent's principal place of abode for the entire taxable year (rather than the generally applicable one-half-year requirement), and the taxpayer must be entitled to claim the dependency deduction with respect to the parent. A parent is considered as occupying the household for the entire year, notwithstanding temporary absences from the household due to special circumstances, such as illness or vacations.

In addition, the fact that the parent dies within the taxable year will not prevent the taxpayer from qualifying as head of household, if the household constituted the principal place of abode for the parent for the preceding part of the taxable year. Reg. Section 1.2-2(c)(2).