Head of Household Filing Status Law and Legal Definition

In order to qualify for filing tax returns as head of household, a person has to satisfy the following conditions.

1. S/he has to be unmarried or considered unmarried on the last day of the year.

2. S/he paid more than half the cost of keeping up a home for the year.

3. A qualifying person lived with him or her in the home for more than half the year (except temporary absences, such as school).

A person filing tax returns as head of household can enjoy much benefits.