I bought a house in Jan 2006 as primary residence. My brother also lives there, but he doesn't pay any rent or expenses (not even for food). I was wondering if I could claim 'head of the household' status based on him? I claimed it last year when we lived in apartment, but he didn't work for the entire 2005 year.
He is on F1 visa, age 28, and has earned $10K in 2006. I tried to follow the instructions on how to figure out the status, but it seems that since I cannot claim him as dependent any more ( since he earned more than 3300) that I cannot be head of the household. Am I missing something? Can't I get some tax break for providing all the living expenses for him? (all his income goes toward tuition)

No, he made too much money for you to claim him as a dependent, and thus he is NOT a qualifying person for Head of Household.