eTax.com Qualifying Person for Head of Household

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In order to use the head of household status, you need to have a qualifying person.
A qualifying person is a
son, daughter, stepchild, foster child, or a descendant of any of them;
your brother, sister, half-brother, half-sister or a son or daughter of any of them;
an ancestor or sibling of your father or mother;
or stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law.
An unrelated depedent who lives with you, for example a companion or a friend, is not a qualifying person.
The home you pay to maintain must be the principal residence for yourself and your qualifying person, who lived with you for more then half a year.
If your qualifying person is your parent, they are not required to live in your household, but you are required to have paid more than 50% of their support