Can Alexandra file as Head of Household for the tax year, considering the time Sebastian lived with her?

To determine whether Alexandra can file as Head of Household, it's essential to understand the requirements for this filing status. One of the key criteria is that the taxpayer must have a qualifying person living with them for more than half the year. In this scenario, since Sebastian lived with Alexandra for only five months, that amounts to less than half the tax year.

The Head of Household status also requires that the taxpayer maintain a household for a dependent, and a qualifying person must reside in that household for a significant portion of the year. Since Sebastian did not meet the requirement of living with Alexandra for more than half of the year, she cannot claim Head of Household status based on that living arrangement. This understanding aligns with the necessity of having a qualifying person living in the household for the required duration to be able to claim such a status.