This status is for those who are single but have dependents. You qualify for head of household filing status if you’re unmarried (or considered unmarried for tax purposes) and pay more than half the cost of housing and support for a qualifying person — a child, parent, or other dependent — for over half the year.
The IRS considers you to be unmarried if:
You haven’t lived with your spouse for the last six months of the tax year (temporary absences do not count)
You paid more than half the cost of household expenses during the year (such as mortgage interest, rent, property taxes, utilities, repairs, food, etc.)
Your home is the primary residence for your child
You plan to file a separate return from your spouse
To qualify as your dependent, the person must be:
A child under 19 at the end of the calendar year (or under 24 if the child is a full-time student)
A parent, if you provide at least half of their support (they do not necessarily have to live with you)
A qualifying relative, such as your grandparent or sibling, if you provide at least half of their support and they meet other criteria (as listed in IRS Publication 17)