Who claims head of househeld when you have a roommate and you both have dependents?

Who pays the rent or mortgage? Or most of the rent, etc. That person would be head of household.

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The rent/mortgage DOES represent a large percentage of the cost of the household, but it is ONLY part of the equation. You need to also consider food, utilities, taxes and miscellaneous household costs.

Whoever pays MORE than half of these aggregate costs is the person that can claim head of household.