Internal Revenue Service United States Department of the Treasury
Module 5: Filing Status

Page 6 of 10

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Head of Household Filing Status

Tax rates for head of household are lower than those for single taxpayers.

In general, taxpayers use head of household filing status if they

  • are unmarried or considered unmarried as of the end of the year, and
  • paid more than half of the cost of keeping up a home for the year and a qualifying person lived with them in the home for more than half the year. However, if the qualifying person is a dependent parent, the parent doesn't have to live with the taxpayer.

Keeping up a home includes rent, mortgage interest, taxes, insurance, repairs, utilities, paying for domestic help, and food eaten in the home.



Tax Tip

"Do research or get professional advice before claiming head of household filing status. Make sure that the taxpayer meets all of the qualifications. Some of the qualifications are confusing. For example, some qualified persons have to:

  • live with the taxpayer, but others do not
  • be the taxpayer's dependent, but others do not
  • be a blood relative, but others do not

Also, some married persons with dependent children who live apart from their spouses may be able to claim head of household filing status."


~ Tina The Tax Tutor

"Definitions are provided for terms you will need to remember"

~Tina The Tax Tutor

Hint: Click on the Blue Underline words to view the definitions

 

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