How is “head of household” defined with adult children still at home?

Q: What is the difference between single and adult children still at home. How is “head of household” defined with adult children still at home? - Name J Gavin

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: You must be unmarried; maintaining the household (paying more than 50% of the cost); and either; have a relative residing with you for whom you can claim a dependency exemption; or have an unmarried child or grandchild residing with you for more than one-half of the year, whether or not you can claim a dependency exemption for them. If you meet each of these tests, you may file claiming Head of Household status.