Learn all about the head of household tax filing status, what it is, head of household requirements, and who can claim this tax status.
When you’re filing taxes each year it’s important to know which tax filing status you qualify for and which you should be using. If you are the financial head of your household, then you may qualify to use the head of household (HOH) tax filing status. This filing status has several requirements for qualification and can offer tax benefits for qualified individuals.
So, what is a head of household, and what are the requirements for filing under this tax status? Learn all about what a head of household is, what the HOH tax filing status is, the requirements to use this status, and answers to other important frequently asked questions.
What is Head of Household?
What does head of household mean exactly? When it comes to taxes, "head of household" is a tax filing status for an individual.
Each household has what's considered the head of the house when it comes to income and taxes. This indicates that a person is the primary source of income for a single household.
Seems pretty simple, right?
But keep reading because there are a few requirements you'll need to understand first before you know whether you qualify for head of household tax filing status.
What is Head of Household Filing Status?
Filing as head of household is a distinct classification for the primary financial supporter of a home. A head of household can only apply to a single (unmarried) person or a person considered unmarried by IRS standards with dependents in their care.
This filing status can potentially offer higher deductions, lower tax rates, and increased tax rates for those who meet the head of household requirements.
Head of Household Requirements
Who can claim the head of household filing status? There are several head of household requirements you will need to meet before you can qualify for the head of household status.
The head of household filing status is a title meant for individuals who are the primary support for their household but aren't necessarily married or filing jointly with a partner.
So, being the head of a household as a married couple is different than being the "head of household" where tax returns are involved.
Just because someone is filing an individual tax return, that doesn't mean they don't have dependents and a household that they financially take care of and support.
This is where this tax filing status comes in to help these types of individuals gain access to tax benefits as the main financial support for their own dependents.
Some of those benefits include higher tax deductions, lower tax rates, and potentially higher tax refunds.
- File a separate individual tax return
- Be unmarried, including being widowed
- Have a qualifying dependent or child living in your house
- Pay for more than half of the household expenses and dependent support and care.
Head of Household Standard Deduction
The 2023 head of household standard deduction is $20,800. When you file as the head of household, you may be eligible for a higher standard deduction than if you were to file as a single individual or married filing separately. The deduction reduces your taxable income, which could potentially lower your overall tax liability.
Head of Household Tax Bracket
The head of household tax brackets differ from single filers and married filing jointly. You should know which tax bracket you are in to estimate your tax liability correctly.
Here are the 2023 head of household tax brackets:
How to File Head of Household
To file head of household taxes, you’ll need to meet the requirements like, being unmarried, paying more than half the household expenses on your own, and having a qualifying tax dependent. If you meet these requirements, then you can select the head of household tax filing status when you file your tax return.
Head of Household FAQ
Here are some frequently asked questions we get about head of household filing on your taxes.
Who can claim head of household?
Only a person who is unmarried, paying more than half the household expenses, and has qualifying dependents living with them for more than half the tax year is eligible to claim head of household.
Can I file head of household if I’m married?
No. You must be unmarried, considered unmarried by the IRS, or legally separated parents to be considered the head of household. You cannot be married and file as single.
What does "considered unmarried" mean?
To qualify for the head of household status you need to be unmarried or considered unmarried. If you are "considered unmarried" that can mean a few different situations.
To be considered unmarried by the IRS, you could be single, divorced, or you could be separated from your married spouse.
To be considered officially separated and therefore "considered unmarried" to the IRS, you'll need to have lived separately from your spouse for at least the last 6 months of that tax year.
You could also technically be "considered unmarried" when preparing taxes if you are married to someone who is not a citizen of the US.
Can you claim head of household without a dependent?
No. A head of household status requires a qualifying dependent, including children, parents, or other relatives who live in your home and depend on you for financial support.
Can 2 people claim head of household?
Only one person in the home can claim head of household. If two people meet the requirements and qualify for the filing status, only one can be listed as the head of the home. Typically, the one who files should be the one who provides more financial support for the household.
What’s the difference between head of household vs married filing jointly?
The main difference between married filing jointly vs head of household is that one is single and one is married.
The head of household status is for individuals who are unmarried or who are considered unmarried by the IRS. It does not apply to married individuals.
If you are married, then you'll need to use the married filing jointly or married filing separately tax statuses.
What’s the difference between head of household vs single?
The main difference between the single vs head of household statuses is whether you have dependents and whether you are the primary source of income in your household.
Both of these tax filing statuses are for individuals, but the head of household status requires filers to also have a qualifying child or dependent in their care.
If you are single, unmarried, or considered unmarried, and you are the primary income provider for the household and have at least 1 qualifying dependent, then you qualify for the head of household status.
If you are single, unmarried, or considered unmarried, and you aren't the primary income provider for the household and you don't have at least 1 qualifying dependent, then you qualify for the single filer status.
Need Tax Filing Assistance?
If you need help in order to file your taxes, we’re here for you. Check City offers both federal and state tax services to meet your needs. Simply visit any Check City store near you with your tax papers and we’ll handle the rest!
