I have 2 people who live in the same house. Each have children of their own, not related. They are unmarried. Can they each claim Head of Household?

[TaxGuyBill · Accepted solution]

If they are merely roommates with separate bedrooms and completely separate finances, yes, they probably can.

If they are boyfriend/girlfriend and/or have some sort of joint relationship other than sharing a house, no.

https://www.irs.gov/pub/irs-wd/1998-041.pdf