HOH vs Single Filing Status
Compare Head of Household and Single tax rates, brackets, and savings. See if you qualify for HOH status.
Average Savings
$1,500 - $3,500/year
Head of Household saves significantly vs Single at most income levels
2025 Side-by-Side Comparison
| Feature | Head of Household | Single |
|---|---|---|
| Standard Deduction | $22,500 | $13,850 |
| Deduction Advantage | $8,650 higher | — |
| 10% Bracket Ends | $16,550 | $11,600 |
| 12% Bracket Ends | $63,100 | $47,150 |
| 22% Bracket Ends | $100,500 | $100,525 |
| 24% Bracket Starts | $100,500 | $100,525 |
| 32% Bracket Starts | $191,950 | $191,950 |
| Qualifying Person Required? | Yes (dependent or parent) | No |
Real-World Tax Savings Examples
Example 1: $50,000 Income
| Head of Household | Single | |
|---|---|---|
| Gross Income | $50,000 | $50,000 |
| Standard Deduction | -$22,500 | -$13,850 |
| Taxable Income | $27,500 | $36,150 |
| Federal Tax | $2,969 | $4,118 |
| Child Tax Credit (1 child) | -$2,000 | -$2,000 |
| Net Federal Tax | $969 | $2,118 |
| HOH Saves: | $1,149/year | |
Example 2: $75,000 Income
| Head of Household | Single | |
|---|---|---|
| Gross Income | $75,000 | $75,000 |
| Standard Deduction | -$22,500 | -$13,850 |
| Taxable Income | $52,500 | $61,150 |
| Tax Bracket | 12% | 22% |
| Federal Tax | $5,969 | $9,618 |
| Child Tax Credit (2 children) | -$4,000 | -$4,000 |
| Net Federal Tax | $1,969 | $5,618 |
| HOH Saves: | $3,649/year | |
Key Insight: At $75k, Single filer is pushed into the 22% bracket, while HOH stays in 12% bracket. This creates massive savings!
Example 3: $100,000 Income
| Head of Household | Single | |
|---|---|---|
| Gross Income | $100,000 | $100,000 |
| Standard Deduction | -$22,500 | -$13,850 |
| Taxable Income | $77,500 | $86,150 |
| Federal Tax | $13,169 | $15,338 |
| Child Tax Credit (2 children) | -$4,000 | -$4,000 |
| Net Federal Tax | $9,169 | $11,338 |
| HOH Saves: | $2,169/year | |
Do You Qualify for Head of Household?
✓ All 3 Requirements Must Be Met:
1️⃣
Unmarried or Considered Unmarried
Single, divorced, or legally separated. If married, lived apart from spouse for last 6 months of year.
2️⃣
Paid More Than Half the Household Costs
Rent/mortgage, utilities, groceries, repairs, property taxes, insurance. Keep records!
3️⃣
Qualifying Person Lived With You
Child, stepchild, grandchild (any age if disabled, or under 19, or under 24 if student), or parent (can live elsewhere if you pay >50% of their household costs).
Common Qualifying Scenarios
- ✓ Single parent with custody of child
- ✓ Divorced parent claiming child (even if other parent gets dependency exemption in some cases)
- ✓ Never married with a dependent child
- ✓ Caring for aging parent (parent doesn't need to live with you)
- ✓ Supporting adult disabled child
- ✓ Grandparent raising grandchild
Calculate Your HOH Tax Savings
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