Head of household or qualifying widow(er) with dependent child. If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. You may be able to file as head of household if you meet all the following requirements. You are unmarried or considered unmarried on the last day of the year. You paid more than half the cost of keeping up a home for the year. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, your dependent parent does not have to live with you. See Special rule for parent, later, under Qualifying Person. A foster child must live with you all year. Also, see Table 4, later. If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. You will also receive a higher standard deduction than if you file as single or married filing separately. Read Further if You Believe that You Qualify For The Earned Income Credit (EIC).....