I looked this up. Intuit DOES say here that 2 people in the same house can file as Head of Household. But, from reading the bit about both of them having to supply over half of the cost of keeping up the home and caring for the dependent, I'm thinking the only way this makes sense is if we're talking about 2 different dependents. You both can't be Head of Household with 1 dependent between you.

https://turbotax.intuit.com/tax-tips/family/guide-to-filing-taxes-as-head-of-household/L4Nx6DYu9

> Two people can both claim head of household while living in the same home however, but both will need to meet the criteria necessary to be eligible for head of household status:

> You must both be unmarried You must both be able to claim a dependent as a closely related person That dependent must reside at the same residence for more than half the year (or, in the case of an elderly parent, they can live elsewhere but you must still have provided them with at least half of their support) They both must have paid more than half of the cost of of keeping up the portion of the home for themselves and their dependent(s).