Head of Household

[Gary]

I have two clients, not married but live together and have two children.Of course they want to file so that they will receive the greatest refund.The woman's income is less than the man's, and she will get some EIC if she claims the children. The question is - are there any circumstances under which the woman, whose income is less, could pay more than half the cost of the home and file as Head of Household. For example, the man bought a new car. If he paid a significant amount of cash for the car, then the woman might actually have paid more than half the cost of the home. What if he put some of his money to pay off past debts, or put some of the money in a savings account. Any thoughts?