Head of Household Requirements
Your Client Must:
• Be unmarried or considered
unmarried at the end of the year
Pay over half the cost of keeping up
• A home in which the client lived
with qualifying person or
• A home for a dependent parent
(can include a parent living in a
separate home in the U.S.,
Canada, Mexico or abroad)
Dependent & HOH Requirements
U.S. Citizen, U.S. National, U.S. Resident
Can the client living in New York claim Head of
Household status with a dependent parent who
lives in Guatemala?
a. No, the parent doesn’t live with the client
b. No, the parent doesn’t live in Canada or Mexico
c. No, because the parent is not living in the U.S.
d. It depends whether the parent is a U.S.
Citizen or National