HOH vs Married Filing Separately
Can you file HOH while married? Compare the tax differences
⚠️ Can You File HOH While Married?
Yes, but only if you're "considered unmarried" on December 31:
- Spouse didn't live with you during last 6 months of year
- You paid more than half the cost of keeping up your home
- Your home was the main home of your child, stepchild, or foster child for more than half the year
- You can claim the child as a dependent (or spouse can, but chooses not to)
If you meet ALL these requirements, you should file HOH instead of MFS - it saves significantly more!
Quick Comparison: $75,000 Income
| Tax Item | Head of Household | Married Filing Separately |
|---|---|---|
| Gross Income | $75,000 | $75,000 |
| Standard Deduction | $22,500 | $13,850 |
| Taxable Income | $52,500 | $61,150 |
| Federal Tax | $6,166 | $8,794 |
| FICA Tax | $5,738 | $5,738 |
| Total Tax | $11,904 | $14,532 |
| Effective Tax Rate | 15.9% | 19.4% |
| HOH Savings | $2,628 per year | |
Standard Deduction: Huge Difference
Head of Household
$22,500
Standard deduction for 2025
Married Filing Separately
$13,850
Standard deduction for 2025
HOH gets $8,650 MORE in standard deduction
At 22% tax bracket: $8,650 × 22% = $1,903 saved just from the deduction difference!
2025 Tax Brackets Comparison
| Tax Rate | HOH Income Range | MFS Income Range | HOH Advantage |
|---|---|---|---|
| 10% | $0 - $16,550 | $0 - $11,600 | +$4,950 wider |
| 12% | $16,551 - $63,100 | $11,601 - $47,150 | +$15,950 wider |
| 22% | $63,101 - $100,500 | $47,151 - $100,525 | Starts $15,950 higher |
| 24% | $100,501 - $191,950 | $100,526 - $191,950 | Same top |
| 32% | $191,951 - $243,700 | $191,951 - $243,725 | Similar |
| 35% | $243,701 - $609,350 | $243,726 - $365,600 | Much wider |
| 37% | $609,351+ | $365,601+ | Starts much higher |
Key insight: HOH brackets are significantly wider, meaning you pay lower rates on more of your income.
HOH Savings by Income Level
| Income | HOH Tax | MFS Tax | Annual Savings |
|---|---|---|---|
| $30,000 | $900 | $1,938 | $1,038 |
| $40,000 | $2,100 | $3,138 | $1,038 |
| $50,000 | $3,300 | $5,338 | $2,038 |
| $60,000 | $4,500 | $7,372 | $2,872 |
| $75,000 | $6,166 | $8,794 | $2,628 |
| $100,000 | $11,666 | $14,294 | $2,628 |
| $150,000 | $25,766 | $28,394 | $2,628 |
❌ Why MFS is Usually the Worst Filing Status
Married Filing Separately has the worst tax treatment of any filing status:
1. Lowest Standard Deduction
Only $13,850 (same as Single, less than HOH or MFJ)
2. Credits Lost or Reduced
- Cannot claim Earned Income Credit at all
- Cannot claim Child and Dependent Care Credit (usually)
- Cannot claim education credits (American Opportunity, Lifetime Learning)
- Cannot deduct student loan interest
- Adoption credit excluded
3. Unfavorable Phase-Outs
Credits and deductions phase out at lower income levels for MFS
4. IRA Deduction Limits
Traditional IRA deduction phases out between $0-$10,000 if covered by workplace plan (vs $116,000-$136,000 for Single/HOH)
5. Capital Loss Limit
Can only deduct $1,500 in capital losses (vs $3,000 for other statuses)
6. Both-or-Neither Rules
If one spouse itemizes, the other MUST itemize too (can't take standard deduction)
When Would You File MFS?
Despite its disadvantages, MFS might make sense in rare situations:
Spouse Tax Issues
Don't want to be liable for spouse's tax debt, audit risk, or filing errors
High Medical Expenses
Medical expenses must exceed 7.5% of AGI. Lower AGI when filing separately might help you exceed threshold.
Income-Based Loan Repayment
Lower AGI might reduce student loan payments under income-driven repayment plans
Separation/Divorce in Progress
When you don't qualify for HOH but don't want to file jointly
⚠️ Important: If you CAN file HOH (considered unmarried), always choose HOH over MFS!
✅ Decision Guide: Which Status Should You Use?
Option 1: Head of Household (BEST)
Choose if you meet "considered unmarried" requirements:
- Lived apart from spouse last 6 months of year
- Qualifying child lived with you 6+ months
- You paid >50% of household costs
💰 Saves $2,000-$3,000+ vs MFS
Option 2: Married Filing Jointly
Choose if:
- You don't qualify for HOH
- Living together or lived together in last 6 months
- No concerns about spouse's tax situation
Usually better than MFS for most married couples
Option 3: Married Filing Separately (WORST)
Only if:
- Don't qualify for HOH
- Can't file jointly due to spouse issues
- Specific rare situations (medical, student loans)
⚠️ Usually costs $2,000+ more in taxes
Calculate Your Exact Savings
Use our calculator to see your specific tax amount for HOH vs MFS.