paul's unmarried daughter, candace, lived with him in his home for the entire year. paul is divorced. he owns his own home and pays all of the costs of upkeep for the home. paul paid over one-half of the cost of support for candace. paul may file as head of household if candace is

Paul's unmarried daughter, Candace, lived with him in his home for the entire year. Paul is divorced. He owns his own home and pays all of the costs of upkeep for the home. Paul paid over one-half of the cost of support for Candace. Paul may file as head of household if Candace is under the age of 19 or permanently disabled.

If none of the conditions statetd above are met, then Candance won't be considered a dependent. If Candance is not a dependant, Paul can still file as a head of household given that he paid over one-half of the cost of support for Candance.