You cannot

file as head of household if the qualifying person is your dependent under

a multiple support agreement.

An exception

to the rule that the qualifying person must live with you applies when

you are providing financial support to a dependent parent. In such cases,

you may be eligible even if the parent does not live with you.

Generally,

you qualify if, for the entire year you paid more than half the cost of

keeping up your parent's home or keeping your mother or father in a nursing

or adult-living home for the elderly.

In determining

whether a dependent relative lived with you for more than half the year,

temporary absences, such as being away at school or serving in the military,

are counted as time living in your home.

To file as

head of the household, you can use Form 1040 or Form 1040A. Indicate your

choice of this filing status by checking the appropriate box, and use

the head of household column in the Tax Table to compute your tax. If

you are not sure whether you qualify for filing as head of household,

a CPA can help you determine your eligibility.

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