Head of Household Filing Status: Who Qualifies and Why It Matters
Head of household gives you a bigger standard deduction and wider tax brackets than filing single, which can mean a noticeably lower tax bill. It's also one of the filing statuses the IRS checks most often. Here's who qualifies.
By the Enrolled Agents and CPAs at A&W Tax Services · Updated
The three tests
- You're unmarried, or considered unmarried, on the last day of the year
- You paid more than half the cost of keeping up your home for the year
- A qualifying person lived with you for more than half the year (with an exception for a parent, below)
Considered unmarried
Married people can still qualify if they file a separate return, their spouse didn't live in the home during the last six months of the year, they paid more than half the cost of the home, and the home was the main home of their child, stepchild or foster child for more than half the year, and that child can be claimed as a dependent.
Who counts as a qualifying person
Usually a child, stepchild, foster child, sibling or grandchild who meets the dependent rules and lived with you more than half the year. A parent can qualify even without living with you, if you can claim them as a dependent and you paid more than half the cost of their home, such as their apartment or a care facility. Some other relatives qualify only if they lived with you.
Costs of keeping up a home
- Rent, or mortgage interest, property taxes and home insurance
- Utilities and repairs
- Food eaten in the home
- Not included: clothing, education, medical care, transportation or the value of your own work
Common mistakes
The most common errors are claiming head of household when two unmarried parents live together and both want to claim the same child, when the child lived with the other parent more nights, or when someone else paid most of the household costs. Mistakes can lead to a bill for back tax plus penalties. Keep school or medical records showing where the child lived and receipts showing who paid the bills.