Definition of qualifying person

for purposes of head of household filing status:

1. a child, grandchild, stepchild, or adopted child. a. A single child does not have to be a dependent, except for a foster child. b. A married child must be the taxpayer's dependent unless the other parent claims the child as a dependent under the noncustodial rules.
2. any relative living with the taxpayer whom the taxpayer can claim as a dependent. A dependent parent does not have to live with the taxpayer if the taxpayer paid more than half the cost of keeping up a home that was the parent's main home for the entire year.