Head of Household Filing Status
Special Rules for Head of Household
Head of Household status generally provides lower tax rates and a larger standard deduction than Single filing status. To qualify, a taxpayer must generally be unmarried, pay more than half the cost of maintaining a home, and have a qualifying person living in the household for the required period.
Tip
Head of Household questions frequently test both residency and support requirements.
Summary
Head of Household status offers valuable tax benefits but has strict qualification requirements.