state 2 example ? house hold
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A household consists of one or more people who live in the same dwelling and share meals. It may also consist of a single family or another group of people.[1] A dwelling is considered[by whom?] to contain multiple households if meals or living spaces are not shared. The household is the basic unit of analysis in many social, microeconomic and government models, and is important to economics and inheritance.[2]
Household models include families, blended families, shared housing, group homes, boarding houses, houses of multiple occupancy (UK), and single room occupancy (US). In feudal societies, the Royal Household and medieval households of the wealthy included servants and other retainers.
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The term "household" is what generates the tax issue. It does not automatically mean that two taxpayers cannot both be head of household because they physically share a residence, but they must carefully analyze the actual circumstances of their situation.