Quick answer
Head of Household typically provides the larger tax benefit because it combines a higher standard deduction with wider, more favorable tax brackets for single taxpayers who support dependents. Whether HOH saves you more than filing Single depends on your eligibility, the size of your household expenses, and your income. Always confirm current-year deduction amounts and brackets with the IRS before filing (see IRS Publication 501).
Why HOH usually beats Single
There are two concrete ways HOH lowers your federal tax bill compared with Single:
- A larger standard deduction reduces taxable income dollar-for-dollar.
- More favorable tax brackets mean the same taxable income is taxed at lower marginal rates, so incremental income is subject to lower tax.
Put simply, HOH shifts more income into lower tax brackets and leaves you with less taxable income after the standard deduction.
Who can use Head of Household? (eligibility checklist)
To claim HOH you must meet all of these rules for the tax year:
- Be unmarried or considered unmarried on the last day of the year. “Considered unmarried” can apply after separation if you meet other tests.
- Pay more than half the cost of keeping up a home for the year. Costs include rent/mortgage, utilities, property taxes, groceries, repairs, and similar household expenses (not clothing or medical bills paid directly to a provider).
- Have a qualifying person live with you for more than half the year, usually a dependent child, qualifying relative, or certain other relatives (exceptions apply for temporary absences).
If you meet these three conditions, you may qualify for HOH. The IRS explains these rules in Publication 501 (Dependents, Standard Deduction, and Filing Information) (IRS Pub 501: https://www.irs.gov/pub/irs-pdf/p501.pdf).
For detailed eligibility scenarios (shared custody, elderly relatives, separation situations) see our guides: “Qualifying for Head of Household Filing Status” and “Head of Household: Qualification Scenarios You Might Miss.” (internal links below).
Worked example (illustrative — check current-year numbers)
Below is a simple worked example using round numbers to show the mechanics. These are illustrative only; confirm the standard deduction and brackets for the tax year you’re filing.
Example taxpayer: single parent with one qualifying child, $60,000 gross income, no itemized deductions.
- Filing as Single: Standard deduction (example): $13,850 → Taxable income = $46,150.
- Filing as Head of Household: Standard deduction (example): $20,800 → Taxable income = $39,200.
Lower taxable income can move the taxpayer into a lower marginal tax bracket or reduce the amount taxed at higher rates, producing a material tax savings. In practice, credits (Child Tax Credit), additional deductions, and withholding also affect final tax owed or refund.
Note: The numbers above match the 2023 example figures commonly cited; the IRS updates standard deduction amounts each year for inflation. Always use the IRS figures for the year you file (IRS Pub 501).
How to calculate whether HOH saves you money
- Confirm you qualify for HOH (use the checklist above). If you don’t qualify, the question is moot.
- Get the current-year standard deduction amounts and tax brackets from the IRS (Publication 501 and current-year tax tables).
- Compute taxable income under both statuses (Gross income − adjustments − standard deduction).
- Apply the federal tax brackets to each taxable income figure to estimate total tax before credits.
- Add or subtract tax credits (e.g., Child Tax Credit, Earned Income Tax Credit) and other taxes (self-employment tax may remain the same).
- Compare the final tax owed or refund. The difference is your benefit from HOH.
If you use tax software or a CPA, run both filing-status scenarios—most tools can calculate these quickly.
Common edge cases and pitfalls
- Shared custody: If parents split custody, the parent who provides more than half of the child’s support and claims the child as a dependent usually qualifies for HOH. When parents alternate years claiming the child, confirm which year each can use HOH.
- “Considered unmarried”: People who are legally married but living apart may qualify as HOH if they meet the IRS’s “considered unmarried” rules. See our article “Choosing the Best Filing Status after Divorce or Separation.” (internal link)
- Multiple support: If support is shared among family members, HOH can be tricky—document who paid what and whether the taxpayer paid more than half the cost of keeping up the home.
- Temporary absences: A child temporarily away from home (school, medical facility) can still count toward the half-year residency rule.
- Misreporting costs: The IRS expects honest documentation of household expenses if your filing status is challenged. Keep receipts and records for rent, mortgage interest, utilities, groceries, and similar costs.
Interactions with tax credits and other benefits
HOH can increase eligibility for or the value of several credits and benefits:
- Child Tax Credit and Additional Child Tax Credit: Having a qualifying child influences these credits and how much refundable credit you may get.
- Earned Income Tax Credit (EITC): Filing status and number of qualifying children affect EITC eligibility and amount.
- Education credits: Filing status and income limits can determine eligibility for credits like the American Opportunity Credit or Lifetime Learning Credit.
Because credits phase out at higher incomes, reducing taxable income alone isn’t always decisive — but HOH often helps you remain below phaseout thresholds compared with Single.
How I use this in practice
In my practice, I always run side-by-side calculations for clients who may qualify for HOH. A common scenario: a single parent who pays the mortgage and household costs can sometimes overlook that claiming Head of Household not only raises the standard deduction but can also preserve eligibility for refundable credits that dramatically improve after-tax income.
I also advise clients to keep a simple annual ledger of household expenses (rent/mortgage, utilities, groceries, property tax, repairs) so they can quickly prove they paid more than half the cost of keeping up a home if ever audited.
Documentation and audit readiness
- Keep proof of household payments (bank statements, cancelled checks, mortgage/lease statements, utility bills).
- Document custody arrangements and support payments (court orders, court-approved agreements, written support agreements).
- Maintain a short support-calculation worksheet in case you need to show how you arrived at “more than half.”
The IRS may request substantiation if your filing status is questioned; reasonable, contemporaneous records make these conversations straightforward.
When Single might be better
If you don’t have a qualifying person, you cannot claim HOH. Also, unusual situations (very complex itemized deductions, AMT considerations, or certain tax credits tied to filing status) might cause the single filer to face a similar tax burden once credits and itemized deductions are applied. However, for most taxpayers who truly qualify for HOH, that status produces a net tax advantage.
Where to get official guidance
- IRS Publication 501, Dependents, Standard Deduction, and Filing Information: https://www.irs.gov/pub/irs-pdf/p501.pdf
- IRS Topic on filing statuses and worksheets: https://www.irs.gov/ (search “filing status”)
- Tax Policy Center explainer: https://www.taxpolicycenter.org/briefing-book/what-head-household
For FinHelp explanations about qualification scenarios, see:
- “Qualifying for Head of Household Filing Status” — https://finhelp.io/glossary/qualifying-for-head-of-household-filing-status/
- “Head of Household: Qualification Scenarios You Might Miss” — https://finhelp.io/glossary/head-of-household-qualification-scenarios-you-might-miss/
Final checklist before you file
- Confirm you meet the HOH tests for the tax year.
- Gather documentation that you paid more than half the household costs.
- Run a side-by-side tax calculation (or have a tax pro do it) for HOH vs Single, including likely credits.
- Check current-year standard deduction amounts and tax brackets on IRS.gov.
Professional disclaimer
This article is educational and general in nature, not tax or legal advice for your specific situation. Tax rules change and amounts are adjusted for inflation annually; consult a tax professional or the IRS for guidance tailored to your facts.
