The rules got simpler in 2005 regarding head of household status.  They are almost understandable now.  Stick with me here, if gets a little convoluted.  You may file as head of household IF you were unmarried, or separated and considered unmarried at the end of the year, and you paid more than half of the cost of marinating a home that: was your parent’s main home for the entire year – IF you can claim them as your dependents OR you lived in it for more that half of the year (temporary absences for vacation, school, or medical count as time lived in your home) with a qualifying child or any other person you can claim as a dependent OR your qualifying married child – IF – he or she doesn’t file a joint income tax return with his or her spouse. 

 

It’s sometimes more complicated than it seems.  If you still have questions, any tax professional can help you.  You can also get help and guidance from the IRS at www.irs.gov and 1-800-829-1040.