2 Head of Household 1 house
I have two returns for a man and woman who cohabitate. Each has children and each wants to file as Head of Household. Can two people residing in the same house both claim HOH?
I have two returns for a man and woman who cohabitate. Each has children and each wants to file as Head of Household. Can two people residing in the same house both claim HOH?


My personal position is that one adult bed = one household. So roommates maintaining financially and emotionally separate living arrangements in the same building might be multiple households, but shack-up couples are not.
Technically to be HOH they have to have paid more than half of the cost of maintaining a home your them and their dependant. That is not possible for 2 adults in the same household.