To qualify for head of household filing status, a taxpayer must meet all of the following except:

A. Be unmarried (or considered to be unmarried under the provisions discussed below) at the end of the year.

B. Not be a qualifying widow or widower.

C. Pay more than half the costs of keeping up a home for the year.

D. Have a qualifying person live in the taxpayers home for more than half the year (except for temporary absences such as military service, illness, or schooling).

E. None of the above.