What is Head of Household Filing Status?
A complete beginner's guide to understanding HOH tax status
💰 Quick Answer
Head of Household (HOH) is a filing status for unmarried taxpayers who pay more than half the costs of maintaining a home for themselves and a qualifying person (usually a child or dependent parent).
Why it matters: HOH gives you a higher standard deduction ($22,500 vs $13,850 Single) and lower tax rates, saving you $1,000-$3,000+ annually.
The 5 Filing Statuses
| Filing Status | 2025 Standard Deduction | Who Qualifies |
|---|---|---|
| Single | $13,850 | Unmarried, no dependents |
| Head of Household | $22,500 | Unmarried + qualifying dependent |
| Married Filing Jointly | $27,700 | Married couples filing together |
| Married Filing Separately | $13,850 | Married but file separate returns |
| Qualifying Surviving Spouse | $27,700 | Widowed within 2 years + dependent |
HOH is the 2nd best filing status after Married Filing Jointly, giving much better benefits than filing Single.
How Much Can You Save with HOH?
| Income | Single Tax | HOH Tax | Annual Savings |
|---|---|---|---|
| $40,000 | $3,162 | $2,107 | $1,055 |
| $60,000 | $7,612 | $6,157 | $1,455 |
| $80,000 | $12,212 | $10,357 | $1,855 |
| $100,000 | $17,026 | $14,757 | $2,269 |
| $150,000 | $29,526 | $26,957 | $2,569 |
Typical savings: $1,000-$3,000 per year compared to Single status!
Who Qualifies for Head of Household?
You must meet ALL THREE requirements:
1. Unmarried Status
You must be:
- ✓ Single (never married or legally divorced)
- ✓ Legally separated (court order)
- ✓ Considered unmarried:
- • Filed separate return from spouse
- • Spouse didn't live in home last 6 months of year
- • Paid over half the home costs
- • Home was main home for your child for over half the year
2. Pay More Than Half Home Costs
You paid over 50% of:
- ✓ Rent or mortgage (including insurance, interest)
- ✓ Property taxes
- ✓ Utilities (electric, gas, water, trash)
- ✓ Home repairs and maintenance
- ✓ Food eaten at home
- ⚠ Don't include: Clothing, education, medical, vacations, transportation
3. Qualifying Person Lived With You
A qualifying person lived in your home more than half the year:
- ✓ Qualifying child (son, daughter, stepchild, foster child, sibling)
- ✓ Qualifying relative you can claim as dependent
- ✓ Exception: Parent doesn't need to live with you (but you must pay over half their household costs)
Common HOH Situations
✓ Single Parent with Child
Most common: You're divorced or never married, have custody of your child for over half the year, pay more than half the household expenses. You qualify for HOH.
✓ Adult Child Supporting Parent
You're unmarried, claim your parent as dependent, pay over half the costs of maintaining their home (even if you don't live there). You qualify for HOH.
✓ Married But Separated
Spouse moved out July 1st (lived apart last 6+ months), you paid over half the home costs, child lived with you. You're "considered unmarried" and qualify for HOH.
✓ Caring for Adult Sibling
Your disabled adult brother lives with you full-year, you pay all expenses, claim him as dependent. You qualify for HOH.
✗ Single, No Dependents
You live alone or with roommates who aren't dependents. Must file Single.
✗ Married Living Together
Even if you have kids, you must file MFJ or MFS if living with spouse. Cannot claim HOH.
Calculating "More Than Half" Home Costs
Example Calculation:
Total Household Costs:
- • Rent: $18,000
- • Utilities: $3,000
- • Food: $6,000
- • Repairs: $1,500
- Total: $28,500
Your Contribution: $20,000
Other's Contribution: $8,500
$20,000 > $14,250 (half) → You qualify! ✓
What Counts:
- ✓ Rent, mortgage, insurance, property tax
- ✓ Utilities, phone, internet
- ✓ Food eaten at home
- ✓ Home repairs, lawn care
What Doesn't Count:
- ✗ Clothing, education, medical, entertainment
- ✗ Transportation (car, gas, insurance)
- ✗ Vacations
HOH vs Single: What's the Difference?
Head of Household ✓
- ✓ Standard deduction: $22,500
- ✓ Lower tax brackets (more income taxed at lower rates)
- ✓ Earned Income Credit (if qualify)
- ✓ Child Tax Credit
- ✓ Better phase-out limits for credits
- ✓ Typical savings: $1,000-$3,000/year
Single
- • Standard deduction: $13,850
- • Higher tax brackets
- • Lower phase-out limits
- • Pay more tax on same income
⚠️ Common Mistakes
Claiming HOH While Married and Living Together
IRS will reject. Must be unmarried or "considered unmarried" (lived apart 6+ months).
Not Actually Paying Over Half
If child's other parent pays half the rent, you don't qualify. Keep records!
Child Didn't Live With You Over Half Year
Temporary absences (college, vacation) are OK, but child's main home must be with you.
Can't Claim Dependent
If someone else claims your child, you can't use that child to qualify for HOH.
💡 Quick Qualification Test
Answer these 4 questions:
- Are you unmarried (or considered unmarried) on December 31? Must be YES
- Did you pay over half the costs of keeping up a home? Must be YES
- Did a qualifying child or dependent live with you for over half the year? Must be YES (exception: dependent parent can live elsewhere)
- Can you claim this person as a dependent? Usually YES (exception: child who's qualifying child but other parent claims)
If you answered YES to all questions, you likely qualify for Head of Household!