Can Todd file as Head of Household despite providing support to Jane and Amanda?

To determine whether Todd can file as Head of Household, it's crucial to understand the requirements that must be met in order to qualify for this filing status. One of the primary conditions to file as Head of Household is that the taxpayer must have a qualifying person living in the household for more than half the year.

In this scenario, Amanda did not live with Todd, which is a significant factor because it directly impacts the ability to claim Head of Household status. For Head of Household, the individual must provide more than half of the support for a qualifying person who also must live with the taxpayer. Since Amanda does not meet the living requirement, Todd does not qualify as Head of Household based on that criterion.

In contrast, even if Jane consented to support Todd (as suggested in one of the options), or if Todd is unmarried, those factors alone wouldn’t be sufficient for him to qualify as Head of Household. The absence of a qualifying person living with him, in this specific case Amanda, is the key element that prevents him from claiming this status.