Can someone be more specific about the "head of household" filing status? I understand what it says in the IRS code about a "qualifying person" being a child or relative. But the child qualification is a little vague to me. It just says resides with for 6mos. What if parents have joint custody and each parent spends 178 days a year with the child and both parents keep a home for the child? What if the child technically spends the night at moms house the majority of the time but actually spends more time with the other parent.
Also I thought I read somewhere that a live in boyfriend/girlfriend could be used as a "qualifying person" in regards to filing as "head of household"