Understanding Head of Household Filing Status
Make informed decisions about your tax filing status and maximize your financial benefits
What is Head of Household?
Head of Household (HOH) is a filing status for tax returns that provides several tax advantages compared to the Single filing status. This status applies to unmarried individuals who pay more than half the cost of maintaining a home for themselves and a qualifying person.
Key Benefits
- Higher standard deduction ($20,800 for 2023)
- More favorable tax brackets
- Potential for increased tax credits
Check Your Eligibility
Filing Requirements
Marital Status Requirements
- You must be unmarried or considered unmarried on the last day of the tax year
- If married, you must have lived apart from your spouse for the last 6 months of the tax year
Qualifying Person Requirements
- Must have a qualifying child or qualifying relative
- The qualifying person must have lived with you for more than half the year
- You must provide more than half of their financial support
Home Maintenance Requirements
- Must pay more than half the cost of maintaining the home
- Eligible costs include rent, mortgage, utilities, repairs, property taxes, and food consumed in the home
2023 Tax Brackets for Head of Household
| Tax Rate | Taxable Income Range | Tax Owed |
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Frequently Asked Questions
Who qualifies as a dependent for Head of Household status?
A qualifying person can be:
- Your qualifying child (under 19 or full-time student under 24)
- Your qualifying relative
- Your parent (doesn't need to live with you)
Can I file as Head of Household if I'm married?
You can file as Head of Household if you're married but considered "unmarried" for tax purposes. This means:
- You file a separate return from your spouse
- You paid more than half the cost of maintaining your home
- Your spouse didn't live in your home during the last 6 months of the tax year
- Your home was the main home of your qualifying child
What costs count toward maintaining a household?
- Rent or mortgage payments
- Property taxes
- Utilities (electricity, gas, water)
- Repairs and maintenance
- Property insurance
- Food consumed in the home