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.