Head of Household Filing Status: A Comprehensive Guide

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• Head of household is a federal filing status for unmarried taxpayers with qualifying dependents.
• Single parents and caregivers may be eligible to file as head of household.
• They get a bigger standard deduction than single filers and often lower tax rates.

Your filing status is one of the most important decisions you make when you do your taxes each year. For unmarried individuals who have dependents, filing as head of household rather than single could lead to big tax savings.

What is the head of household filing status?

All taxpayers must choose a filing status on their federal tax return, Form 1040. The options are single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse.

The head of household filing status is for unmarried taxpayers who are financially responsible for a dependent, says Rachael Burns, a certified financial planner whose California-based firm, True Worth Financial Planning, services divorcées and widows.

“Divorced or otherwise single parents are great examples of someone who may benefit from the head of household status,” she says.

In 2021, the latest year for which IRS data is available, only 13% of taxpayers — about 21.2 million people — filed as head of household, and most had low to moderate income. More than 9 in 10 head of household filers made less than $100,000 and 7 in 10 made less than $50,000.

Importance of choosing the correct filing status

Your filing status determines the size of your standard deduction and which tax brackets you use. Your status doesn’t have to be the same from year to year, so consider consulting with a tax professional if you’ve experienced a divorce, birth, or other household change that may impact who you claim as a dependent.

“Your filing status impacts how much tax you pay, so it’s important you choose the one that’s best for you,” Burns says. If you qualify for the head of household filing status, it can help you unlock lower tax rates and a bigger standard deduction than filing single, she adds.

Filing status also helps determine your eligibility for tax credits and deductions, since different income thresholds and phase-outs apply for each status.

Quick tip: The IRS offers an online tool to help taxpayers choose the correct filing status.

Eligibility requirements

Marital status

Taxpayers have to be single, legally separated, or divorced by December 31 to use the head of household filing status. If you were still legally married, you may be able to qualify if you and your spouse lived separately for the last six months of the year. Otherwise you’ll need to choose married filing jointly or married filing separately.

Maintaining a home

Head of household filers must prove that they paid more than 50% of the cost of maintaining a home for a dependent during the year, says Derrick Doerr, a CPA and vice president at financial-services firm Nepsis in Minneapolis. That can include expenses like groceries, rent or mortgage payments, and utilities.

Qualifying dependents

Lastly, the qualifying dependent needs to live with the taxpayer for more than half of the year.

“There is a wide range of dependents that can qualify,” Doerr says, including foster children, stepchildren, adopted children, minor or adult siblings, and grandchildren. A parent can also qualify as a dependent but does not need to live with the taxpayer.

Tax benefits of filing as head of household

Higher standard deduction

A standard deduction is available to every taxpayer who does not itemize their deductions.

Head-of-household filers receive a standard deduction that’s larger than single filers but smaller than married joint filers. The amounts are adjusted each year to reflect cost-of-living changes.

Lower tax rates

The same income tax rates apply to all filing statuses, but the bands of income for each one vary.

In general, head of household filers have more leeway than single filers — meaning they can earn more than single filers before jumping to the next highest tax rate.

For example, a single filer with taxable income of $60,000 would have a marginal tax rate of 22%, while a head of household filer at the same income level would have a top tax rate of just 12%. As a result, the head of household filer’s tax liability is about $1,380 lower than the single filer’s with the same income (before any credits are applied).

For incomes above about $100,500, the tax brackets for both tax statuses are virtually the same.

Credits and deductions

Head of household filers may be eligible for credits that help offset the cost of caregiving, such as the Child Tax Credit or the Child and Dependent Care Credit. The Earned Income Tax Credit is available to all filing statuses, but those with children can get a larger amount.

For 2024 taxes, the Child Tax Credit is worth up to $2,000 per qualifying child. The maximum income you can have to qualify for the credit ($200,000) is the same for all filing statuses, except married joint filers ($400,000). Up to $1,700 of the credit is refundable.

There’s no maximum income threshold for claiming the Child and Dependent Care Credit, which allows you to write off some expenses associated with the care of a child under 13 or a dependent of any age who is mentally or physically disabled. Once your adjusted gross income, or AGI, reaches $43,000, regardless of filing status, your maximum credit is either $300 for one qualifying dependent or $600 for two or more.

How to claim head of household status

Gathering necessary documentation

Filing taxes as head of household can be more involved than filing as single. You’ll need to provide supporting documents to confirm your marital status and the eligibility of your dependent.

To prove qualifying dependency status, you need to provide the following with your tax return:

• Birth certificates or other official documents of birth or letters that verify your relationship
• School, medical, daycare, or social service records that verify your address is the same as the dependent (unless they are your parent)

To prove that you paid 50% or more of the costs of keeping up a home for your dependent, attach:

• Rent receipts
• Utility bills
• Grocery receipts
• Property tax bills
• Mortgage statements
• Repair bills

Common scenarios and examples

Single parents

A person who has sole legal and physical custody of a child (also known as the custodial parent) will typically qualify for head of household status. The child can also be a stepchild, foster child, or adopted child.

Divorced or separated individuals

Divorces where children are involved can make filing taxes a bit tricky. Generally, only one parent can file as head of household in a given tax year and also claim deductions and credits for the dependent.

“If you have multiple children with your ex, there’s a possibility that both parents can file as head of household,” Burns says. Each parent must pass the residency and support tests for each dependent they claim.

Supporting relatives

Nieces, nephews, siblings, grandchildren, parents, step-parents, and in-laws may all be considered qualifying dependents for purposes of the head of household filing status.

The same residency and relationship tests apply as for children of the taxpayer, but there’s an exception for parents: They do not need to have lived with you, but you must still have covered at least 50% of the cost of keeping up a home for them, including nursing care or a retirement home.

Potential challenges and how to overcome them

Proving eligibility

Doerr says there may be an increased audit risk for those filing as head of household versus single. Be prepared for the IRS to ask for additional financial records or verification.

“Head of household definitely can draw IRS scrutiny and the IRS can definitely scrutinize claims, especially in the case of divorce or shared custody, requiring you to provide detailed documentation,” Doerr says.

Understanding the rules

If you’re unsure whether you qualify for head of household status, consult with a tax advisor. And if you’re dealing with an ex-spouse, be sure to communicate about your tax-filing plan before either party files.

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FAQs about filing as head of household

Can I file as head of household if my spouse and I are still married?

Yes, you can file as head of household if you are legally separated but still married and have a qualifying dependent. You can also file as head of household if you're still married but live separately for the last six months of the year. Ex-spouses cannot, however, claim the same child in the same tax year.

What counts as maintaining a household for head of household purposes?

Maintaining a household for head of household purposes means providing more than 50% of the cost of housing, food, and other essential expenses.

How do I know if my dependent qualifies me for head of household?

Your dependent can qualify you for head of household status if they lived in your home more than half the time, and you paid more than half the cost of keeping up the home.

What should I do if my filing status is challenged by the IRS?

If your filing status is challenged by the IRS, it is likely related to your dependent. Be prepared to provide additional records or receipts to prove that you financially supported and housed the dependent for more than half of the year.

Are there any exceptions to the general head of household rules?

Yes, there is an exception to the general head of household rules: A parent can be a qualifying dependent even if they didn't live with you. But you must have paid at least 50% of the cost of maintaining their primary home, whether that's a nursing home, retirement community, or another living situation.