Tax glossary

Head of Household

Head of Household — what it means, how it works, and a real example, explained without the jargon.

What is Head of Household?

Head of household is a favorable filing status for unmarried people who support a qualifying dependent and keep up a home for them.

How it works

To qualify, you must be unmarried (or considered unmarried) at year-end, pay more than half the cost of running your household, and have a qualifying person live with you more than half the year. In return you get wider brackets and a bigger standard deduction than single filers.

A quick example

A single mom paying most of the household bills files head of household, gets a $22,500 standard deduction, and reaches the 22% bracket later than she would as a single filer.

What people get wrong

"More than half the cost of the home" is a real test — rent, utilities, groceries, and repairs count. Keep a rough tally if your situation is borderline, because it's a common audit flag.

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Frequently asked questions

What does Head of Household mean?

Head of household is a favorable filing status for unmarried people who support a qualifying dependent and keep up a home for them.

How does Head of Household work?

To qualify, you must be unmarried (or considered unmarried) at year-end, pay more than half the cost of running your household, and have a qualifying person live with you more than half the year. In return you get wider brackets and a bigger standard deduction than single filers.

What's the most common mistake with head of household?

"More than half the cost of the home" is a real test — rent, utilities, groceries, and repairs count. Keep a rough tally if your situation is borderline, because it's a common audit flag.