Head of Household Filing Status: Decision Tree Guide (Part 1)
Key Takeaways
- HOH offers larger standard deduction and better tax brackets than Single
- Must be unmarried (or living apart from spouse for 6+ months) and maintain a home for a dependent
- Qualifying person: typically a dependent child living with you for more than half the year
- A dependent parent can also qualify you for HOH even if they do not live with you
- Many eligible taxpayers miss HOH and file as Single — costing them money
What Is Head of Household?
Head of Household (HOH) is a filing status that offers a larger standard deduction and more favorable tax brackets than Single status. It is available to unmarried taxpayers who maintain a home for a qualifying dependent. Many taxpayers who could claim HOH file as Single instead, missing out on significant tax savings.
HOH Decision Tree
To determine if you qualify for HOH, follow this decision tree. First: are you legally married? If you are not married (including legally separated or divorced), do you have children or dependents living with you for more than half the year? If yes, you likely qualify for HOH.
If you are married but living separately from your spouse, you may still qualify for HOH if you meet specific requirements: you lived apart from your spouse for the last 6 months of the year, you paid more than half the cost of keeping up your home, and a qualifying person lived with you for more than half the year.
Qualifying Person Requirements
A qualifying person for HOH is generally a dependent child who lived with you for more than half the year, or a dependent parent (who does not need to live with you if you pay more than half the cost of their home, such as a nursing home). The qualifying person must be a U.S. citizen, national, or resident alien.
The time requirement (more than half the year) has specific rules for temporary absences, custody arrangements, and children born or dying during the year.
Frequently Asked Questions
Can I claim Head of Household if I am married?
In limited circumstances, yes. If you lived apart from your spouse for the last 6 months of the tax year, paid more than half the cost of maintaining your home, and a qualifying person lived with you for more than half the year, you may be considered unmarried for HOH purposes.
What counts as 'more than half the cost of keeping up a home'?
Costs include rent, mortgage interest, property taxes, insurance, repairs, utilities, and food eaten at home. The cost of clothing, education, medical treatment, and vacations are not included.
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