Be unmarried or considered unmarried on the last day of the tax year
Have paid more than half the cost of keeping up a home for the tax year
Have a qualifying person living with you in the home for more than half the year
A qualifying child does not need to have lived with you for the full year if they meet the residency test
A qualifying parent does not have to live with you if you paid more than half the cost of keeping up their main home
The home must generally be your main home for more than half the year
You cannot file as head of household if you do not meet the qualifying person and support requirements
You must meet all IRS rules for head of household status