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 may file as head of household if Candace is permanently disabled or under the age of 19. If candace is neither disabled nor under the age of 19, candace cannot be considered a dependent. However, Paul can still file as head of household because he paid more than half of the cost of supporting candace.