Understanding Head of Household Tax Filing Status

Learn about the requirements, benefits, and tax implications of filing as Head of Household. Use our calculator to determine your eligibility and understand how this status can affect your tax situation.

What is Head of Household Status?

Head of Household (HOH) is a filing status for single or unmarried taxpayers who maintain a home for a qualifying person. This filing status provides several tax advantages compared to the single filing status, including:

Higher standard deduction
Lower tax rates
Higher income thresholds for certain tax benefits
Potentially larger tax credits

Eligibility Requirements

Basic Requirements:

Be unmarried or considered unmarried on the last day of the tax year
Pay more than half the cost of maintaining your home for the tax year
Have a qualifying person living with you for more than half the year
Must be a U.S. citizen or resident alien for the entire tax year

Qualifying Person Criteria:

Your qualifying child (son, daughter, grandchild)
Your qualifying relative
Dependent parents (special rules apply)

Head of Household Eligibility Calculator

Current Marital Status:

Annual Housing Costs:

Your Contribution to Housing Costs:

Qualifying Person:

Months Qualifying Person Lived with You:

Eligibility Results

Tax Benefits and Implications

Standard Deduction (2024)

Head of Household standard deduction: $21,150

Tax Brackets (2024)

10%: $0 - $15,700

12%: $15,701 - $59,850

22%: $59,851 - $95,350

24%: $95,351 - $182,100

32%: $182,101 - $231,250

35%: $231,251 - $578,100

37%: $578,101 or more

Frequently Asked Questions

Can I file as Head of Household if I'm married?

Generally, no. You must be unmarried or considered unmarried on the last day of the tax year. To be considered unmarried, you must meet specific criteria, including living apart from your spouse for the last 6 months of the year.

What counts as maintaining a household?

Maintaining a household includes paying for expenses such as rent/mortgage, property taxes, utilities, repairs, maintenance, property insurance, and food consumed in the home. You must pay more than half of these total costs.

Can I claim my parent as a qualifying person?

Yes, you can claim a parent as a qualifying person if you paid more than half the cost of maintaining their principal home for the entire year. The parent doesn't need to live with you.

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