Two people can claim head of household while living in the same home, but both will have to meet the qualifications for head of household that we discuss above. Here’s a recap:
You both must be unmarried.
You both must be able to claim a dependent who is related to you.
You both must have paid for more than half the cost of keeping up the portion of the home and living costs for you and your dependent.
Each of your dependents must have lived at your residence for more than half the year (unless your dependent is an elderly parent and you’re covering more than half the cost of their care outside the home).6
If you’re married, neither you nor your spouse qualify to file as head of household. You’ll have to file as married filing jointly or married filing separately instead.