<P> Head of Household is a filing status for individual United States taxpayers . </P> <P> To use the Head of Household filing status, a taxpayer must: </P> <Ol> <Li> Be unmarried or considered unmarried at the end of the year </Li> <Li> Have paid more than half the cost of keeping up a home for the tax year (either one's own home or the home of a qualifying parent) </Li> <Li> Usually have a qualifying person who lived with the head in the home for more than half of the tax year unless the qualifying person is a dependent parent . </Li> </Ol> <Li> Be unmarried or considered unmarried at the end of the year </Li>

What is head of household for income tax purposes
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