Can Laura file head of household based on her living situation and financial contribution?

To determine whether Laura can file as head of household, it is essential to understand the criteria required for this filing status. To qualify as head of household, a taxpayer must meet the following conditions:

1. The taxpayer must be unmarried or considered unmarried on the last day of the tax year.

2. The taxpayer must have paid more than half the cost of keeping up a home for the year.

3. The home must be the main home for a qualifying person, which can include dependent children or other qualifying relatives.

In this scenario, if Laura does not meet these criteria—particularly the requirement of maintaining a household for a qualifying person—she would not be eligible to file as head of household. If she is neither unmarried nor able to claim someone as a dependent, or if she does not cover more than half the costs of the household, she cannot file head of household.

This understanding reinforces the reason that the assertion that Laura cannot file as head of household is accurate. Without fulfilling the necessary conditions, her filing status would need to be reconsidered based on her specific situation.