Head of Household Status - Under the new law, a taxpayer may claim head of household filing status if the taxpayer:
A. Is unmarried (and not a surviving spouse);and
B.
Pays more that one half of the cost of maintaining as his or her home a
household which is the principal place of abode for more than one half
of the year of:
1. A qualifying child, or
2. An individual for whom the taxpayer may claim a dependency exemption.
C. Qualifying children include the taxpayer's children, siblings and step-siblings, and their descendants.
1. A qualifying child can be an adopted child, defined as a child legally adopted by the taxpayer.
2.
A qualifying child can also be an eligible foster child, defined as a
person placed with the taxpayer by an authorized placement agency or by
a judgment, decree or other court order.
D.
A child must be a qualifying child or otherwise qualify as a dependent
of the taxpayer in order to entitle the taxpayer to be a head of
household.
The
special rule allowing a dependent parent who does not live with the
taxpayer to be a qualifying person for Head of Household filing status
still applies. 
