Head of Household
Qualifying for Head of Household
Head of Household is a favorable filing status available to certain unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying child or other qualifying person.
- Taxpayer is generally unmarried on the last day of the year.
- Pays more than half the cost of maintaining the household.
- Home is the principal residence of a qualifying person for more than half the year in most cases.
Note
Head of Household generally provides a larger standard deduction and more favorable tax brackets than the Single filing status.
Summary
Head of Household rewards taxpayers who financially support qualifying household members.