Tax Deductions for Head-of-Household Filers

Maximize your tax savings with these deductions and credits

Standard Deduction vs Itemized Deductions

Standard Deduction (Most Common)

$22,500

Automatically reduces your taxable income by $22,500 with no paperwork required.

Choose this if:

  • • You do not own a home
  • • Your itemized deductions total less than $22,500
  • • You want simplicity

Itemized Deductions

Varies by Person

Deduct actual expenses like mortgage interest, property taxes, and charitable donations.

Choose this if:

  • • You own a home with a mortgage
  • • High property taxes or medical expenses
  • • Total itemized deductions exceed $22,500

Common Itemized Deductions

Mortgage Interest

Up to $750k loan

Deduct interest paid on your primary home mortgage (reported on Form 1098).

Example: $200,000 mortgage at 6% = ~$12,000/year deductible interest

State and Local Taxes (SALT)

$10,000 cap

Deduct state income taxes OR sales taxes, plus property taxes.

Limitation: Total SALT deduction capped at $10,000 per year

Charitable Donations

Up to 60% AGI

Cash donations to qualified charities (must have receipts).

Requirements: Written acknowledgment for donations over $250

Medical Expenses

Over 7.5% AGI

Only the amount exceeding 7.5% of your AGI is deductible.

Example: $60k AGI = only medical expenses over $4,500 are deductible

Above-the-Line Deductions (Available to Everyone)

These reduce your Adjusted Gross Income (AGI) even if you take the standard deduction!

401(k) / Traditional IRA Contributions

$23,000 / $7,000

Pre-tax retirement contributions reduce your taxable income dollar-for-dollar. At 22% marginal rate, maxing out 401(k) saves $5,060 in federal taxes.

HSA Contributions

$4,150

Health Savings Account contributions are triple tax-advantaged: deductible, grow tax-free, and withdrawals for medical expenses are tax-free.

Student Loan Interest

Up to $2,500

Deduct interest paid on qualified student loans. Phases out at higher incomes ($75k-$90k for HOH).

Educator Expenses

Up to $300

Teachers and educators can deduct unreimbursed classroom expenses.

Self-Employment Tax Deduction

50% of SE tax

If self-employed, deduct half of your self-employment tax (Social Security and Medicare).

Should You Itemize? Quick Calculator

Add up your itemized deductions:

Mortgage Interest$_______
Property Taxes (max $10k total SALT)$_______
State Income Taxes (max $10k total SALT)$_______
Charitable Donations$_______
Medical (only amount over 7.5% AGI)$_______
Total Itemized Deductions$_______

If your total is greater than $22,500, itemize!

Otherwise, take the standard deduction for simplicity.

Pro Tips for Maximizing Deductions

  • Bunch deductions: If you are close to the $22,500 threshold, consider bunching two years of charitable donations into one year to itemize, then take the standard deduction the next year.
  • Pay January mortgage in December: Prepaying your January mortgage payment in December can push you over the itemization threshold.
  • Keep all receipts: Donation receipts, medical bills, property tax statements - you will need documentation if you itemize.
  • Max out pre-tax accounts first: 401(k) and HSA contributions reduce your AGI, which can qualify you for more credits and deductions.

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