Qualifying for Head of Household (HOH) status allows certain unmarried taxpayers to access a higher standard deduction and more favorable tax brackets, reducing their overall tax liability compared to filing as Single.
Understanding Head of Household Filing Status
The HOH status is designed for individuals who support a household by paying more than half the costs of maintaining the home for themselves and a qualifying person. This status is most often utilized by single parents but also applies to those supporting other qualifying relatives.
Benefits of Head of Household Status in 2025
- Higher Standard Deduction: For the 2025 tax year, the standard deduction for HOH filers is $22,000, significantly higher than the $14,600 available to Single filers. This means you can reduce your taxable income more, lowering your tax bill.
- More Favorable Tax Brackets: HOH filing status generally offers wider tax brackets and lower rates per income threshold than Single, potentially resulting in substantial tax savings.
Criteria for Qualifying as Head of Household
The IRS sets five key tests to determine eligibility:
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Unmarried or Considered Unmarried Test: You must be unmarried or legally separated by the last day of the tax year. Alternatively, you can qualify if you are “considered unmarried” under IRS rules, which include living apart from your spouse for more than six months during the year and meeting other conditions.
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Qualifying Person Test: You must have a qualifying person, typically a dependent child or relative, who lived with you for more than half the year — except in certain cases, like for a qualifying parent who does not have to live with you but for whom you pay more than half the cost of maintaining their home.
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Cost of Keeping Up a Home Test: You must have paid over half the costs of maintaining the household, including expenses like rent or mortgage, property taxes, utilities, insurance, and food consumed at home.
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Residency Test for Qualifying Person: Generally, the qualifying person must have lived with you for more than six months (over half the tax year). Temporary absences for education, illness, or military service count as time lived at home.
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Not a Qualifying Widow(er): If you qualify as a Qualifying Widow(er) with Dependent Child, you cannot also file as HOH. Qualifying Widow(er) status offers the same or better tax benefits.
IRS Examples of Common Qualifying Situations
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Single Parent: An unmarried taxpayer who maintains a home and supports a child who lives with them for most of the year qualifies.
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Supporting an Elderly Parent: If you pay more than half the costs of your parent’s home (they may live elsewhere), you can claim HOH.
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College Student Child: Temporary absences for college do not disqualify the child from being a qualifying person.
Common Mistakes to Avoid
- Assuming single status alone qualifies you for HOH.
- Incorrectly identifying a qualifying person; not all dependents qualify for HOH purposes.
- Miscalculating the costs of maintaining the home.
- Overlooking shared expenses which might reduce your actual contribution below 50%.
- Not verifying “considered unmarried” qualifications if separated but not legally divorced.
Tips for Ensuring Proper Qualification
- Keep detailed records of all household expenses.
- Review IRS Publication 501 for official rules on dependents and filing status.
- Use the IRS Interactive Tax Assistant at IRS.gov to check your status.
- Consider consulting a tax professional if your situation is complex.
Related Topics
Sources
- IRS Publication 501: Dependents, Standard Deduction, and Filing Information, IRS.gov https://www.irs.gov/publications/p501
- For more detailed information and examples, visit our Head of Household glossary entry.
- Investopedia: Head of Household Overview https://www.investopedia.com/terms/h/headofhousehold.asp
Understanding and meeting these criteria can maximize your tax benefits and ensure compliance with IRS rules when filing as Head of Household in 2025.
