If you are unmarried, or married but considered unmarried (see below) on the last day of the tax year, you can file Head of Household if the following conditions apply:
(a) You paid more than half the costs of keeping up a home for the tax year, and
(b) A qualified person (see definition below) lived with you for more than half of the tax year.
Filing Head of Household can have substantial financial benefits over filing as a single status taxpayer. In filing as Head of Household, one enjoys lower tax rates and a larger Standard Deduction. Read more