text: what would happen if i filed as head of household on on my taxes even though i have no dependents.? i am a divorce male that heard that you can file as head of household on your taxes if you itemize i pay for more than 50 percent of the expenses in my home (pay for all of them) is this something that would be considered illegal or is it a loophole of some sort and it would be accepted by the irs seriously dude, you will get kicked out as an audit. you must have a qualifying child to qualify for head of household. they changed the rules this year. you have to provide more than 50% of the household maintenance and income for a qualifying child to get head of household. before your audit comes, i would call the irs and explain to them. the irs won't accept it and if you end up refiling late, you'll pay penalties. you are not a qualifying dependant of yourself. qualifying dependant is what the answer before me stated.