by 
The Curious Bag
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Choosing head of household filing status can be advantageous for federal taxpayers who qualify. Three requirements determine filing status eligibility.
Marital Status
Taxpayers who are not married, or are considered unmarried for tax purposes, as of the last day of the year can claim head of household. Married taxpayers are not eligible.
Support
Taxpayers must pay more than half the cost of keeping up the home to qualify for head of household filing status. These costs include rent, mortgage, insurance, utilities and food. Upkeep, education, clothing and transportation are not included.
Dependent
Taxpayers must support a qualifying dependent to file as head of household. If the dependent is a child or close relative, he must live in the home more than half the year. A dependent parent does not have to live in the home.
Advantages
The standard deduction for head of household taxpayers is higher than for single taxpayers. The tax rate is usually lower for head of household filers.
Warnings
A child may be a qualified dependent of multiple taxpayers, but can meet head of household requirements for only one.
Source:
Resource:
IRS Filing Status FAQ
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