Quick overview

Head of Household (HoH) is a filing status designed to give tax relief to unmarried taxpayers who maintain a home for a qualifying person (most often a child or dependent relative). It generally results in a bigger standard deduction and lower tax rates than filing as Single. The IRS explains the rules in Publication 501 and Tax Topic 353 (see sources below).

Who counts as a “qualifying person” for Head of Household?

A qualifying person is central to HoH eligibility. Common scenarios that meet the IRS tests include:

  • A dependent child (son, daughter, stepchild, foster child, or a descendant of any of these) who lived with you more than half the year and who you can claim as a dependent.
  • A dependent parent you claim on your return — a parent can qualify even if they don’t live with you, so long as you pay more than half the cost of keeping up the parent’s main home.
  • Other qualifying relatives (siblings, adult children, nieces, nephews, etc.) who live with you for more than half the year and meet the dependent tests.

Note: the dependent must meet the IRS dependency rules (relationship, residency, gross income and support tests). For modern household situations and edge cases, see our guide on Who Qualifies as a Dependent: Modern Household Scenarios.

Source: IRS Publication 501 and Tax Topic 353 (IRS.gov).

Key tests you must pass to file as Head of Household

To use HoH for a tax year you must meet all three of these requirements:

  1. Unmarried or “considered unmarried” on the last day of the year. “Considered unmarried” generally means you lived apart from your spouse for the last six months of the year and meet other criteria (see IRS guidance). Temporary absences for work or medical reasons may not break cohabitation.
  2. You paid more than half the cost of keeping up a home for the tax year. Costs include rent, mortgage interest, property taxes, utilities, repairs, groceries, and household cleaning; count the portion you paid.
  3. A qualifying person lived with you more than half the year (except for a dependent parent, who can qualify without living with you if you pay over half the cost of maintaining their home).

If you fail any of these three tests, you cannot claim HoH for that tax year.

How to tell whether you paid “more than half” of household costs

The IRS looks at the total cost to maintain the household and whether your share exceeds 50%. Items to include in the total cost calculation:

  • Rent or mortgage payments (principal and interest allocation where appropriate)
  • Property taxes and homeowners insurance
  • Utilities (electric, gas, water, trash) and internet
  • Groceries and household supplies
  • Repairs and maintenance
  • Household employee wages (child care, cleaning) when applicable

Exclude costs you did not pay (for example: contributions from other adults living in the home, benefits provided by others, or government benefits paid directly to a dependent). Keep clear records: bank statements, canceled checks, and receipts provide the best evidence.

Practical tip from practice: I often recommend that clients keep a simple spreadsheet listing monthly household expenses and who paid them. If you pay most of the mortgage or rent and cover utilities and groceries, you often meet the “more than half” test — but document it.

Common real-world examples

  • Single parent with two school-age children: pays rent, utilities, groceries, and child care — children live with them all year. Likely qualifies as HoH.

  • Caregiver for an elderly parent: parent lives elsewhere (in assisted living) but you pay more than half the cost of their care and housing. The parent may be a qualifying person even if they don’t live with you; HoH can apply if you otherwise meet the tests.

  • Separated but still legally married: if you lived apart from your spouse for the last six months of the year and support a qualifying child who lived with you, you may be “considered unmarried” and able to claim HoH.

For custody or shared custody situations, see our related article on Head of Household Qualifications for Shared Custody Situations.

Tax benefits and practical impact

The two main benefits of filing as HoH are:

  • A larger standard deduction than Single filers (which reduces taxable income).
  • More favorable tax brackets — the same amount of taxable income usually results in less tax than if you filed Single.

Example: In past years the HoH standard deduction was significantly higher than the Single deduction (for 2023 the HoH standard deduction was $20,800 vs $13,850 for Single; see IRS Publication 501). Amounts are adjusted periodically for inflation — check the current year figures on the IRS site before filing.

Beyond these direct benefits, HoH status can affect eligibility or phaseouts for credits and deductions that are tied to filing status and income, such as the Earned Income Tax Credit, Child Tax Credit, and education-related tax benefits.

Recordkeeping and documentation to reduce audit risk

The IRS will expect documentation if it questions your HoH claim. Keep:

  • A household expense ledger or spreadsheet showing amounts you paid.
  • Bank statements, credit card statements, canceled checks, and receipts that prove payment of rent/mortgage, utilities, and groceries.
  • Proof of the qualifying person’s residency (school records, medical records, or signed statements) if appropriate.

See our article on Head of Household Audit Triggers and How to Avoid Mistakes for common red flags and how to prepare.

Common mistakes taxpayers make

  • Claiming HoH while still legally married and not meeting the “considered unmarried” test.
  • Forgetting that a qualifying person generally must live with you more than half the year (exceptions like dependent parents exist).
  • Including expenses you didn’t actually pay when calculating the >50% test.
  • Failing to document custody arrangements in split custody situations.

If you discover an error after filing, the IRS allows amended returns in many situations — but timely correction with documentation is important.

State tax considerations

Several states follow federal filing status rules; others have differences or limits. Always check your state tax agency’s rules or talk with a tax professional if you file in a state with separate rules.

Practical checklist before you file

  • Confirm you were unmarried or considered unmarried on December 31.
  • Add up household costs and confirm you paid more than half.
  • Make sure the person you claim as qualifying meets dependency rules.
  • Gather supporting documents (receipts, statements, residency proof).
  • Review year-to-year changes that may affect eligibility (custody changes, dependents aging out, changes in living arrangements).

When to get professional help

I recommend consulting a CPA or enrolled agent if your situation includes shared custody, year-to-year custody changes, a mix of contributions from other adults in the home, or care for a parent who doesn’t live with you. In my practice as a CPA and CFP®, small details in support and residency tests often change whether someone qualifies.

Sources and further reading

Professional disclaimer: This article is educational and not individualized tax advice. For guidance specific to your facts and to confirm current-year deduction amounts or rule changes, consult a qualified tax professional or the IRS directly.

Author: CPA, CFP® (author has over 15 years advising households on filing status and tax planning).