Eligibility

• In order to file as head of household, you must be unmarried at the end of the tax year, have paid more than half the cost of keeping up your home and have a qualifying person who lived in your home for at least half the year. Only one person per household can meet these guidelines and file as head of household.
  
  

Caution

• If two people file head of household on their tax returns, then the IRS may initiate an audit to determine which taxpayer is eligible to claim the filing status.
  
  

Considerations

• The costs included in the head of household's definition of keeping up your home includes home repairs, food, property tax, utility bills, mortgage and rent. Examples of expenses not included are medical bills, life insurance, education and clothing. For the purposes of qualifying for the head of household filing status, a qualifying child must meet the relationship, age, residency, support and joint-return tests.