IRS Head of Household Audit Warning 2026: Filing two Head of Household (HoH) returns at the same physical address is a major red flag for the IRS Automated Underreporter system. To qualify for HoH, you must pay more than 50% of the cost of keeping up a home for a qualifying person. Mathematically, two separate taxpayers cannot both provide more than 50% of the same household expenses (rent, utilities, groceries). This error often results in a 180-day refund freeze and a permanent disallowance of