Head of Household Eligibility Requirements
Complete guide to qualifying for Head of Household status. See if you meet all three requirements.
Do You Qualify for Head of Household?
✓ All 3 Requirements Must Be Met:
Unmarried or Considered Unmarried
You must be single, divorced, legally separated, OR married but "considered unmarried" on the last day of the year.
Considered unmarried: Your spouse didn't live in your home for the last 6 months of the year, you paid more than half the household costs, and your child lived with you for more than half the year.
Paid More Than Half the Cost of Keeping Up a Home
You must have paid more than 50% of the costs for maintaining the household.
Includes: Rent/mortgage, property taxes, utilities, repairs, food eaten at home, insurance, household expenses.
A Qualifying Person Lived With You
A qualifying person must have lived in your home for more than half the year (with exceptions for parents).
Qualifying persons: Your child, stepchild, grandchild, sibling, or parent (if you provide >50% of their support).
💰 Why HOH Status Matters
Higher Standard Deduction
$22,500 vs $13,850 for Single ($8,650 more!)
Lower Tax Rates
Wider tax brackets mean less tax at most income levels
Average Savings
$1,500 - $3,500 per year vs Single filing
Better Phase-Outs
Higher income limits for many credits
Requirement 1: Unmarried or Considered Unmarried
✓ Unmarried Status
You qualify if you are:
- • Single (never married)
- • Divorced (with a final decree by December 31)
- • Legally separated (with a decree or written agreement)
- • Widowed (before the tax year, not same year)
Special Rule: "Considered Unmarried" While Still Married
You can file as HOH even if you're still legally married IF you meet all 5 of these conditions:
You file a separate return from your spouse
Your spouse did not live in your home during the last 6 months of the year
Your home was the main home of your child, stepchild, or foster child for more than half the year
You must be able to claim the child as a dependent (or could claim but didn't due to agreement with other parent)
You paid more than half the cost of keeping up the home
Example: Sarah and Tom are married but separated. Tom moved out in May. Sarah's child lives with her all year. Sarah pays all household expenses. Sarah can file as HOH even though she's still legally married.
❌ You Do NOT Qualify If:
- • You're married and living with your spouse at year-end
- • Your spouse lived with you any time during the last 6 months
- • You're widowed in the same tax year (use Qualifying Widow(er) instead)
Requirement 2: Paid More Than Half the Cost of Keeping Up a Home
What Costs Count?
| ✓ Counts as Household Cost | ❌ Does NOT Count |
|---|---|
| Rent or mortgage payments | Clothing |
| Property taxes | Education |
| Mortgage interest | Medical treatment |
| Utilities (electric, gas, water, trash) | Vacations |
| Home insurance | Transportation |
| Repairs and maintenance | Life insurance |
| Food eaten at home | Furniture or appliances lasting >1 year |
| HOA fees | Savings or investments |
💰 Household Cost Worksheet Example
| Expense | Total Cost | You Paid | Others Paid |
|---|---|---|---|
| Rent | $18,000 | $18,000 | $0 |
| Utilities | $2,400 | $2,400 | $0 |
| Food at home | $6,000 | $5,000 | $1,000 |
| Repairs | $1,200 | $1,200 | $0 |
| Insurance | $1,000 | $1,000 | $0 |
| TOTALS | $28,600 | $27,600 (96%) | $1,000 |
✓ Qualifies: You paid $27,600 of $28,600 total (96%), which is more than 50%.
🏡 Living with Parents
If you live in your parent's home, you still qualify IF you paid more than half of the household costs. Get documentation:
- • Receipts for rent you paid to parents
- • Utility bills in your name
- • Grocery receipts
- • Proof of repairs/maintenance you paid for
Requirement 3: Qualifying Person Lived With You
Who Is a Qualifying Person?
1. Qualifying Child
Your child, stepchild, foster child, sibling, or descendant (grandchild, niece, nephew) who:
- • Lived with you more than half the year
- • Is under 19, OR under 24 if full-time student, OR any age if permanently disabled
- • Did not provide more than half their own support
- • You can claim as a dependent (or could claim but chose not to)
2. Qualifying Relative (Non-Child)
Your parent, or certain other relatives who:
- • You can claim as a dependent
- • You provided more than half their support
- • Exception for parents: They don't have to live with you, but you must pay more than half the cost of maintaining their home
Common Qualifying Person Scenarios
✓ Your child (any age) lives with you all year
Qualifies if under 19, or under 24 if student, or any age if disabled
✓ Your adult child (22) is a full-time student
Qualifies as long as they're under 24 and in school at least 5 months of the year
✓ Your disabled adult child (30) lives with you
Qualifies - no age limit if permanently and totally disabled
✓ Your parent lives in assisted living, you pay the costs
Qualifies even though not living with you - special exception for parents
✓ Your grandchild lives with you while parent is absent
Qualifies - grandchildren are qualifying children
❌ Your boyfriend/girlfriend lives with you
Does NOT qualify - must be related by blood, marriage, or adoption
❌ Your 20-year-old child who works full-time
Does NOT qualify - over 19 and not a student or disabled
Temporary Absences
Temporary absences for school, vacation, medical care, or military service count as time lived with you.
Example: Your child goes to college 9 months of the year but considers your home their permanent residence. They are considered to have lived with you the entire year.
Common HOH Eligibility Mistakes
❌ Claiming HOH When Living with Spouse
If your spouse lived with you at any time during the last 6 months, you cannot file HOH (unless special exceptions).
❌ Not Documenting Household Costs
Keep receipts and records showing you paid more than 50% of household expenses.
❌ Child Didn't Live With You >6 Months
Qualifying child must live with you MORE than half the year (183+ days).
❌ Both Parents Claiming Same Child
Only the custodial parent (where child lived most) can file HOH, even if other parent claims dependency.
❌ Qualifying Person Not a Dependent
If you can't claim them as a dependent, they generally don't qualify (few exceptions).
❌ Child Provided Own Support
If child provided more than half their own support, they don't qualify.
Ready to Calculate Your HOH Taxes?
If you qualify for Head of Household, see how much you'll save