Which relative can a taxpayer maintain a household for to qualify as Head of Household?

To qualify as Head of Household, a taxpayer must maintain a household for a qualifying person, and this often includes certain relatives as defined by tax laws. A qualifying child can be a son, daughter, adopted child, stepchild, or eligible foster child, and a parent can qualify even if they do not live with the taxpayer, as long as the taxpayer pays more than half the cost of keeping up a home for that parent.

This precise definition means that a taxpayer maintaining a household for a qualifying child or a parent meets the requirement necessary to file as Head of Household. Other relationships mentioned, such as adult children or cousins, do not meet the specific criteria outlined by the IRS for Head of Household status. Therefore, focusing on qualifying children and parents provides the clarity needed on what constitutes acceptable relatives for this filing status.