What are the general Head of Household tests?
To file as Head of Household, you generally must be unmarried or considered unmarried at year end, pay more than half the cost of keeping up a home, and have a qualifying person under the IRS rules. A child generally must live with you for more than half the year to qualify you under the child-related household test. Special rules can apply, including for a qualifying parent.
The cost of keeping up a home includes eligible household costs such as rent, property tax, mortgage interest, utilities, repairs, insurance, and food consumed in the home. Costs such as clothing, education, medical care, vacations, and life insurance are generally not included in this household-cost test.
