HOH vs Married Filing Jointly
Compare Head of Household and Married Filing Jointly tax rates, brackets, and when each filing status makes sense
2025 Quick Comparison
| Feature | Head of Household | Married Filing Jointly |
|---|---|---|
| Marital Status | Unmarried or considered unmarried | Married |
| Standard Deduction | $22,500 | $27,300 |
| 10% Bracket Ends | $16,550 | $23,200 |
| 12% Bracket Ends | $63,100 | $94,300 |
| 22% Bracket Ends | $100,500 | $201,050 |
| Child Tax Credit Phase-out | $200,000 | $400,000 |
| Qualifying Person Required | Yes (dependent or parent) | No |
When to Use Each Filing Status
✓ Use Head of Household If:
- • You are unmarried or considered unmarried (lived apart from spouse for last 6 months)
- • You paid more than half the cost of keeping up a home
- • A qualifying person lived with you more than half the year (child, parent, etc.)
- • You are a single parent with custody
- • You are separated or divorced with dependents
✓ Use Married Filing Jointly If:
- • You are legally married as of December 31
- • Both spouses agree to file together
- • Want the widest tax brackets (usually lowest tax)
- • One spouse has little or no income (maximize brackets)
- • Want higher phase-out thresholds for credits
Real-World Tax Comparisons
Scenario 1: Single Parent vs Married Couple - $75,000 Income
| HOH (Single Parent) | MFJ (Married, 1 income) | |
|---|---|---|
| Gross Income | $75,000 | $75,000 |
| Standard Deduction | -$22,500 | -$27,300 |
| Taxable Income | $52,500 | $47,700 |
| Federal Tax | $5,969 | $5,219 |
| Child Tax Credit (1 child) | -$2,000 | -$2,000 |
| Net Federal Tax | $3,969 | $3,219 |
| MFJ Saves: | $750/year | |
Scenario 2: Single Parent vs Married Couple - $150,000 Income
| HOH (Single Parent) | MFJ (Married, combined) | |
|---|---|---|
| Gross Income | $150,000 | $150,000 |
| Standard Deduction | -$22,500 | -$27,300 |
| Taxable Income | $127,500 | $122,700 |
| Federal Tax | $21,501 | $19,957 |
| Child Tax Credit (2 children) | -$4,000 | -$4,000 |
| Net Federal Tax | $17,501 | $15,957 |
| MFJ Saves: | $1,544/year | |
Key Differences to Consider
🏠 Household Cost Requirement
HOH: Must pay more than half the cost of maintaining a household. MFJ: No such requirement.
👨👩👧 Dependent Requirement
HOH: Requires a qualifying person (child or parent). MFJ: No dependent required.
💍 Marital Status
HOH: Must be unmarried or considered unmarried. MFJ: Must be married.
📊 Tax Brackets
MFJ: Generally wider brackets, but not quite double HOH in some ranges. HOH: More favorable than Single but less than MFJ.
💰 Income Limits for Credits
MFJ: Higher phase-out thresholds ($400k vs $200k for CTC). HOH: Lower thresholds but often still better than Single.
Calculate Your Taxes with Both Filing Statuses
Use our calculator to compare your actual tax liability with different filing statuses