br br In order to use the head of household status, you need to have a qualifying person. br A qualifying person is a br son, daughter, stepchild, foster child, or a descendant of any of them; br your brother, sister, half-brother, half-sister or a son or daughter of any of them; br an ancestor or sibling of your father or mother; br or stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law. br An unrelated depedent who lives with you, for example a companion or a friend, is not a qualifying person. br The home you pay to maintain must be the principal residence for yourself and your qualifying person, who lived with you for more then half a year.