Key Takeaways
- To file as head of household, you must not be married, must have at least one dependent whom you support and who lives with you, and must pay for more than 50% of your home's costs.
- Filing as head of household for your taxes affords you a larger standard deduction than single filers, and you're subject to more generous tax brackets.
- A special IRS rule says you're "considered" unmarried if you didn't live with your spouse at any point after June 30 of the tax year, even if you're not legally divorced yet.
- You may qualify if you support an aging parent by paying more than half of their living expenses in their home, even if they don't live with you.
Qualifying to file your taxes as head of household will depend on whether you're married and if you have dependents. Head of household is just one of five filing status options to choose from, and it's often seen as the one that offers the most tax benefits, such as a higher standard deduction and favorable tax income brackets. Learn what it takes to qualify and how the head of household tax filing status compares to single and married filing statuses before deciding which is right for you this tax season.
Qualifying as Head of Household
Qualifying for the head of household status means meeting a series of interlocking rules that involve your marital status, paying for more than half your household's expenses, and having a dependent.
The Unmarried Test
You must be unmarried on the last day of the tax year to file as head of household. This means you're single, divorced, or legally separated under an order issued by a state court. But you can be "considered" unmarried if you're still legally married, but you lived in a separate residence from your spouse for at least the last six months of the year—literally from no later than July 1 through the end of December.
Note
You must file a separate tax return from your spouse, and you must still meet the other two criteria for the head of household status if you qualify under the "considered" unmarried rule.
The Support Test
The support test requires that you provide more than half the cost of keeping up your home for the entire year. Qualifying costs include expenses such as rent or mortgage interest payments, although not the principal portion of your mortgage payments. That part is paying back your loan. They include property taxes, property insurance, repairs, utilities, and groceries.
Costs associated with clothing, education, medical care, vacations, life insurance, and transportation don't count toward this test.
This doesn't mean you have to be the only adult living in your household. You can still have a roommate to help defray costs. However, you must pay at least 51% of the household expenses. You won't qualify as head of household if you split expenses exactly down the middle.
Tip
You can use Worksheet 1 in Publication 501 to determine if you meet the support test for the head of household tax filing status.
Income received from public assistance programs such as Temporary Assistance for Needy Families doesn't count toward financial support provided by a taxpayer for purposes of qualifying for head of household filing status. You can't include it as money you personally paid toward supporting your household if you used funds from any of these sources.
The Qualifying Dependent Test
A qualifying dependent must live in your home for more than half the year. This might be the most complicated rule of all. Only certain close relatives can be "qualifying persons" for the purposes of meeting the head of household filing status rules.
Qualifying persons include:
- Your child, stepchild, adopted child, foster child, brother, sister, or a descendant of one of these people whom you claim as a dependent under the qualifying child rules
- Your child, stepchild, adopted child, foster child, brother, sister, or a descendant of one of these people whom you could claim as a dependent under the qualifying child rules, but you've elected not to claim them as a dependent; you released the right to claim the child as a dependent to the noncustodial parent
- Your mother or father who can be claimed as your dependent under the qualifying relative rules
- Your brother, sister, grandparent, niece, or nephew whom you can claim as a dependent under the qualifying relative rules
Tip
The IRS provides a well laid out chart regarding qualifying persons in Table 4 of Publication 501.
Tools for Determining Filing Status
The IRS provides an interactive filing status tool on its website. It takes about five minutes to complete. It can help you determine if you qualify for head of household status. Most tax preparation software will ask you a series of questions to help determine your filing status for you as well.
Standard Deduction for Heads of Household
Your filing status determines the amount of your standard deduction, as well as the tax bracket for your income and the tax rate you'll pay. The head of household standard deduction for tax year 2022 is $19,400, and $20,800 for tax year 2023.
Compare this with single filers and married people who file separate returns. They can claim only a standard deduction of $12,950 for tax year 2022, and $13,850 for tax year 2023. Married taxpayers who file joint returns have a standard deduction of $25,900 for tax year 2022, and $27,700 for tax year 2023.
Head of Household Tax Rates
This table shows the tax rates that apply to head of household filers for the tax year 2022, the tax return you file in 2023. Each segment of your income is taxed at the applicable bracket or percentage rate.
| Head of Household Tax Brackets for 2022 | |
|---|---|
| Rate | Income |
| 10% | $0 to $14,650 |
| 12% | $14,651 to $55,900 |
| 22% | $55,901 to $89,050 |
| 24% | $89,051 to $170,050 |
| 32% | $170,051 to $215,950 |
| 35% | $215,951 to $539,900 |
| 37% | More than $539,900 |
These income thresholds are also indexed for inflation every year.
When you file for tax year 2023, heads of households whose incomes are more than $578,125 will be taxed at 37% and are in the highest tax bracket. Those with incomes of $11,000 or less are taxed at 10%, the lowest rate.
| Head of Household Tax Brackets for 2023 | |
|---|---|
| Rate | Income |
| 10% | $0 to $15,700 |
| 12% | $15,701 to $59,850 |
| 22% | $59,851 to $95,350 |
| 24% | $95,351 to $182,100 |
| 32% | $182,101 to $231,250 |
| 35% | $231,251 to $578,100 |
| 37% | More than $578,100 |
Heads of household also get a break on long-term capital gains . The rate doesn't jump to 15% until your taxable income exceeds $55,800 for the 2022 tax year. For 2023, that threshold is even higher, with heads of household paying 15% on long-term capital gains that exceed $59,750.
Exceptions to the Rules for Head of Household Filing
You and your qualifying dependents are considered to reside in the same household during periods of temporary absences if the absence is due to "illness, education, business, vacation, or military service," according to the IRS. In other words, your child will still qualify you if they live away at school for a portion of the year.
There's also a special exception for people who support their dependent parents. A parent can be a qualifying person for purposes of meeting the residency test even if they don't reside in your home, as long as you can claim them as your dependent and you meet the support test. You must pay more than half the cost of maintaining their home for the year.
Note
You'd also meet the qualifying dependent test if you paid more than half the cost of keeping your parent in a home for the elderly or a rest home.
Can Two Spouses Both Qualify as Head of Household?
It's possible that two taxpayers who used to be married to each other could each qualify as head of household due to the complexity of these rules—assuming they're divorced as of Dec. 31 of the tax year, or they haven't lived together from July 1 onward.
For example, let's say a woman named Mary maintains her own residence. The child she shares with her ex-spouse John lives with her throughout most of the year. John does not live with Mary and the child. Mary claims the child as her dependent. She has a roommate to help her make ends meet, but the roommate only contributes about a quarter of the household's annual expenses. Mary pays the other 75%.
Mary and John are "considered unmarried" under IRS rules because she and John are separated. They moved into separate residences on June 1. They never lived together after that point.
Mary qualifies as a head of household. She meets both the qualifying dependent test and the support test.
As for John, he lives alone. He pays 100% of his household expenses. He also paid more than half the annual cost for his mother to live in a nursing home. Because of this, John also qualifies as head of household. He's considered unmarried, and he meets both the support test and the qualifying dependent test because he provides for his mother.
Frequently Asked Questions (FAQs)
What is the difference between single and head of household?
Heads of household and single filers are both unmarried taxpayers. But there are some major differences. Single filers don't have to prove that they're supporting qualifying dependents, and they receive fewer tax benefits than those who file as head of household.
What happens if two people claim head of household?
Two unmarried parents cannot file as head of household with the same dependents. The IRS won't accept both returns. Both taxpayers may have to pay a penalty if both seek to claim this status for supporting the same qualifying dependents.
How do you prove head of household status to the IRS?
The IRS accepts a variety of documents to prove that you meet each of the three requirements to pass as a head of household. These are listed on Form 886-H-HOH.
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