term:

Head Of Household

head of household

:an unmarried individual who is not a surviving spouse and who maintains a household which for more than one-half of the taxable year is the principal abode of a person who qualifies as a dependent under section 2(b) of the Internal Revenue Code

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.