If a taxpayer is unmarried at the end of the tax year, what additional requirement must they meet to file as Head of Household?

To qualify as Head of Household, a taxpayer who is unmarried at the end of the tax year must indeed have dependents living with them. This status is designed to provide tax relief for single individuals who provide a home for their dependents, such as children or other qualifying relatives. The requirement underscores the significance of support and caregiving, which Head of Household status recognizes and rewards with benefits such as a higher standard deduction and more favorable tax rates.

Living with dependents aligns with the purpose of the Head of Household designation, which aims to relieve some financial burden on individuals who are supporting others. Without having a qualifying dependent reside in the home, the taxpayer would not meet the basic criteria for this filing status, regardless of other factors.