This one ALWAYS drives me nuts.  Head of Household...   A man who works and owns his own home and has a friend living with him that he supports 100 percent.  The woman does not have any income and has lived him for the entire year.  Both are of the same age 56yrs old.   I am getting burnt out staying up to 3am doing these taxes 7 days a week, week after week... and little things like this through me for a loop.. LOL   Through me a corporation, estate or complicated schedule C and  I don't get questioning myself..   seeing this.. and I question it to myself.  Not a blood relative but on the other hand fills the requirement of entire year, no income  etc..  Please settle my brain on this and I will remember it always!  Thank you in advance for any and all help.