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Taxation is a very significant political and economic tool. I'm single as far as IRS is concerned but that doesn't stop me calling myself Head of Household, politically and socially. So as a single citizen and taxpayer when it comes to making decisions in social and family transactions, I am inclined to deal with the head of household of another family or social unit. Being a female it's very important. Normally, husbands are head of household so I feel husbands are accountable to me when it comes to the "family unit" rather than the wife.
I don't know how it works with unmarried co-head of households. What happens in same sex marriages?