Head of Household Filing Status: Decision Tree Guide (Part 1)

What Is Head of Household?

Head of Household (HOH) is a filing status that offers a larger standard deduction and more favorable tax brackets than Single status. It is available to unmarried taxpayers who maintain a home for a qualifying dependent. Many taxpayers who could claim HOH file as Single instead, missing out on significant tax savings.

HOH Decision Tree

To determine if you qualify for HOH, follow this decision tree. First: are you legally married? If you are not married (including legally separated or divorced), do you have children or dependents living with you for more than half the year? If yes, you likely qualify for HOH.

If you are married but living separately from your spouse, you may still qualify for HOH if you meet specific requirements: you lived apart from your spouse for the last 6 months of the year, you paid more than half the cost of keeping up your home, and a qualifying person lived with you for more than half the year.

Qualifying Person Requirements

A qualifying person for HOH is generally a dependent child who lived with you for more than half the year, or a dependent parent (who does not need to live with you if you pay more than half the cost of their home, such as a nursing home). The qualifying person must be a U.S. citizen, national, or resident alien.

The time requirement (more than half the year) has specific rules for temporary absences, custody arrangements, and children born or dying during the year.