For which status must you live with a qualifying person for more than half the year?

To qualify for the Head of Household status, a taxpayer must indeed live with a qualifying person for more than half the year. This status provides certain tax benefits, including a higher standard deduction and potentially lower tax rates. A qualifying person typically includes a child, stepchild, or another relative who meets certain criteria set by the IRS.

By residing with this qualifying individual for more than half the year, the taxpayer demonstrates that they are providing a home and financial support, which aligns with the intent behind Head of Household status, aimed at recognizing taxpayers who are supporting dependents. This requirement distinguishes Head of Household from other filing statuses, such as Single or Married Filing Separately, which do not have this specific living arrangement requirement tied to qualifying relatives.