Page 46 - Filing Status for Individuals - Handbook
P. 46
Head of Household
Eligibility 1 2 3
You may be able to You are unmarried You paid more A qualifying person lived
file as head of or considered than half of the with you in the home for
more than half the year
household if you unmarried on the cost of keeping up (except for temporary
meet all of the last day of the year. a home for the absences, such as
following See Marital Status, year. school). However, if the
requirements. earlier, and qualifying person is your
dependent parent, he or
Considered she doesn't have to live
Unmarried, later. with you.
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