<prompt> Human: We both make 50k per year. We split all the bills 5050. So I was wondering if she claimed one of the children and I the other that we could then both claim head of household? Is that possible?  <response>: The answer might be yes ... but not if you share a bedroom with your girlfriend.IRS Chief Counsel Memorandum SCA Service Center Advice 1998-041 addresses this issue and basically says that all facts and circumstances are considered, and if you are conducting your lives like a single family, then only one individual can file with the head-of-household status, and the other must file single. But if you are basically like roommates sharing dwelling costs but not bedrooms!, and lead separate lives with your own respective children, then you could be considered as each maintaining your own household, and then both people can file as head of household.Source: The IRS memo link below points out it is technically possible for each of you to be paying more than 50 of the costs of maintaining your respective households even within the same dwelling. That sounds like an impossibility to some commenters here but the households are considered separately, so its not.A quote from the above memo: Assuming that the facts show that two separate households are intended to occupy the shared dwelling, then X needs to show that X contributed over one-half the household expenses jointly contributed by X and Xs children, and Y has to show that Y contributed over one-half the household expenses jointly contributed by Y and Ys children. X does not need to show that X contributed over one-half of the total expenses of maintaining the shared dwelling, and Y does not need to show that Y contributed over one-half of the total expenses of maintaining the shared dwelling. 