<prompt> Human: This year I bought a house in July and also had my GF move in with me. The house purchase and all of the expenses that go with it came out of my pocket. All bills are in my name. I pay over 50 of the grocery cost as well as utilities. However, she has a son from a former relationship that also lives with us full time. So my question is, do I get to file as HoH or does she get it since they are family where I technically am not?Assistant: I dont think HOH is available, because neither the girlfriend nor the son is related to you in one of the specific ways allowed see Table 2-1 of IRS Pub 17. The relatives who dont have to live with you are all by blood, adoption or marriage, so it does not apply to them.However, you can probably claim your girlfriends exemption. I think you can also claim her sons exemption. Thatd be 8,100 deducted from your AGI. Does your girlfriend have any income? If you take her exemption, she cant use it on her tax return.Human: So wait, if Im reading the tax code correct, neither of us can claim HoH. She doesnt pay more than 50 of the income and I dont have a qualifying person living with me. Correct?  <response>: Yes. If neither of you is married i.e. separated or recently widowed, then you should both file single.You have a choice in who can claim the exemptions. If you have separate finances, it probably makes sense for her to claim her own exemption and her sons. If you have somewhat merged finances, then if you have a noticeably higher income it might make more sense for you to claim her and her son and she claims no exemptions. You guys can then split the benefits, if any. But youd have to run it both ways and see which way is better.But yes, its not necessary for there to be a head of household in every household. 