Which of the following situations would allow for filing as head of household?

Filing as head of household allows individuals to benefit from a higher standard deduction and potentially lower tax rates. To qualify, one must generally meet specific criteria: being unmarried, having a qualifying dependent, and paying more than half of the household expenses.

In the correct situation, living with a qualifying child and covering more than half of the upkeep demonstrates that the individual supports a dependent while also maintaining the primary residence, fulfilling the essential requirements. A qualifying child typically refers to one who is a child, stepchild, or foster child, who resides with the taxpayer for more than half of the year and meets specific age and relationship criteria.

The other scenarios do not meet these criteria. Living alone without dependents does not satisfy the requirement of having a qualifying individual in one’s household. Claiming a friend as a dependent is not permissible unless the friend meets specific criteria for being a qualified dependent, which generally pertains more to relatives rather than non-relatives. Lastly, being married but living separately may still require the individual to file as married filing jointly or married filing separately, not as head of household, unless certain additional conditions are met, such as separation for part of the year with dependents.

Thus, the situation of living with a qualifying child while paying the majority