I live with my girlfriend and I am the only one earning an income. She did earn around $3,000 with sporadic employment in 2011, but we have been existing off of what I make. First, can I claim her as a dependent? Secondly, can I claim "head of household"?
Thank You

“First, can I claim her as a dependent?”--->it depedns;you may claim your GF as a dependent under the Qualifying Non relative rule if she lived with you ALL year;she had less than $3,700 in gross income for the year, 2011; you provided more than half of her support for the entire year; your relationship does not violate local law. A law that prohibits cohabitation, even if unenforced, bars the claim.You cannot claim HOH or the EIC based upon her dependency claim. You only get the exemption.
“ Secondly, can I claim "head of household"?”--->No, you can’t. Your GF is neither your qualifying child nor qualifying relative.