A preemptive PSA for the upcoming onslaught of tax posts: if you are married, neither you nor your spouse can file HOH. Being a SAHM with no income does not change this. Married people can't file HOH. It's illegal. K?
Edit: here you go, directly from IRS publication 501, which explains the filing categories. Note that you must meet ALL three requirements.
"Head of Household
You may be able to file as head of household if you meet all the following requirements.
You are unmarried or â€śconsidered unmarriedâ€ť on the last day of the year.
You paid more than half the cost of keeping up a home for the year.
A â€śqualifying personâ€ť lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the â€śqualifying personâ€ť is your dependent parent, he or she does not have to live with you. See Special rule for parent , later, under Qualifying Person."
HOH is head of household. It is for people filing single who have dependents who they support more than 51%. The requirements explicitly state that married couples are not eligible to file head of household.