6. Your client wants to know what qualifies a taxpayer to file as "head of household." You reply that the taxpayer must meet the strict requirements of the IRS, to include at least the following: 1) the individual must be unmarried and cannot be a nonresident alien 2) the individual must contribute approximately one-half the cost of maintaining his residence 3) the individual must be either legally separated from his spouse under a decree of divorce or of separate maintenance 4) the individual maintains his residence as a household in which any resident person can be claimed as a dependency exemption, other than a cousin or unrelated person a. b. (1) and (3) only (2) and (4), only (1), (3), and (4) only All of the above. C. d