For how long must a relative live with a taxpayer for the taxpayer to qualify for Head of Household status?

To qualify for Head of Household status, a taxpayer must have a qualifying relative living with them for more than half the year. This means that the relative needs to reside in the taxpayer's home for at least 183 days during the year. This requirement ensures that the taxpayer provides significant support for the household and maintains an ongoing commitment to the living arrangement.

The other options suggest varying timeframes that do not align with the established criteria set forth by the IRS for Head of Household status. For example, living together for an entire year or two or more years would be unnecessarily stringent requirements, while a duration of merely three months is insufficient to demonstrate the level of household support and commitment that Head of Household status entails. Therefore, more than half the year is the appropriate threshold for qualifying.