Registered Tax Return Preparer RTRP Practice Exam

To qualify for Head of Household (HOH) status, a taxpayer must either be unmarried or "considered unmarried" for the year and must provide more than half of the upkeep for a home that is the principal residence for themselves and a qualifying person, such as a child or other dependent. This requirement emphasizes the taxpayer's responsibility in supporting the household and providing a stable living situation for dependents.

In this context, being unmarried or considered unmarried allows those who do not fit the traditional marital status to still claim HOH, recognizing that many individuals fulfill roles as primary caregivers without being married. The stipulation that they must provide more than half of the home's upkeep ensures that the taxpayer is financially invested in the household, which is a crucial factor in determining their status.