Quote:
Unmarried person who provides more than 50% of costs of maintaining a household for more than half the year for child under the age of 19 or student under the age of 24.
Costs included in costs of maintaining a household
Rent, mortgage, food eaten at home, etc
... which in Tiger's situation would appear to be mutually exclusive. In other words, if her mother is legally providing 51% of her support in order to claim her as a dependent, Tiger can legally only be providing 49% of her own support, which disqualifies her from claiming Head of Household filing status and sticks her with filing as Single without being able to count herself as an exemption.