*Head of Household Requirements
The Unmarried Test
On the last day of your tax year, you are either single, divorced, or legally separated under a separate maintenance decree issued by a court or you're still legally married but you lived in a separate residence from your spouse for at least the last six months of the year—from July 1 through the end of December.
The Support Test
You must provide more than half the cost of keeping up your home for the year. Qualifying costs include expenses like rent or mortgage interest payments, property taxes, property insurance, repairs, utilities, and groceries.
The Qualifying Dependent Test
A qualifying person must live in your home for more than half the year. Exception include your parents or your children who attend school away from home.