Is Kaitlyn eligible to file as head of household based on her relationship with Leah?

To determine Kaitlyn's eligibility to file as head of household, we need to consider the criteria established by the IRS for this filing status. To qualify as head of household, one must be unmarried (or considered unmarried) on the last day of the year, have paid more than half the cost of maintaining a home for the year, and have a qualifying person living with them for more than half the year.

The relationship with Leah is crucial here. If Leah is not a qualifying dependent or relative who meets the IRS definitions, Kaitlyn would not meet the relationship requirement necessary for head of household status. A qualifying child or dependent relative must generally live with the taxpayer for more than half the year unless specific exceptions apply.

Since the answer indicates that Kaitlyn does not qualify, it implies that either Leah does not meet the necessary criteria to be considered a qualifying person or that there are other factors related to Kaitlyn's living situation or relationship with Leah that disqualify her for head of household status. Thus, without the required relationship or shared residency that meets the qualifications, Kaitlyn is not eligible to file as head of household.