What Is Head of Household (HOH)?

Filing a tax return using the Head of Household (HOH) filing status has qualifying rules but provides a higher standard deduction and lower tax rates. Indivi𒐪duals must support a qualifying dependent and pay more than half the cost of supporting a home.

Qualifying Rules

Head of Household is a filing status available to taxpayers who meet qualifying criteria. They must file individual tax returns, be unmarried, and have a qualifying 澳洲幸运5官方开奖结果体彩网:dependent such as a child or parent. The HOH must pay more than 50% of the supporting costs for the qualifying person and more than half the cost of maintaining that person’s primary home.

Housing costs include rent or mortgage, utilities, repairs, insurance, taxes, and maintenance. The home must be the taxpayer’s own home unless the qualifying person is the taxpayer’s parent and the property of that parent. 

According to the 澳洲幸运5官方开奖结果体彩网:Internal Revenue Service (IRS), the taxpayer must be single, divorced, or unmarried to qualify. Married taxpayers are considered unmarried if they didn't live with their spouse at any time during the last six months of the tax year.

Head of Household vs. Single

The tax brackets are wider for those who file as Head of Household. For example, in 2024, the income for Single filers in the 12% tax ranged from $11,601 to $47,150. For HOH in the same bracket, the income ranged from $16,551 to $63,100.

There's a larger standard deduction for filing as Head of Household. In 2024, the standard deduction for those filing singly is $14,600 but $21,900 for HOH filers. For 2025, these figures increase to $15,000 for single filers and $22,500 for HOH.

The Tax Cuts and Jobs Act of 2017 (TCJA) suspended the 澳洲幸运5官方开奖结果体彩网:personal exemption for dependents through 2025. HOH filers had to claim an 澳洲幸运5官方开奖结果体彩网:exemption for their qualifying person when this tax provision was in effect. Taxpayers can release their exemption to a noncustodial parent in a divorce proceeding or a legal separation agreement and remain eligible to file as an HOH.

HOH Tax Example

An HOH filer receives a standard deduction of $21,900 for 2024, reducing $70,000 in taxable income to $48,100. Of that amount, $16,550 will be taxed at 10%, and $31,550 at 12%, bringing the total tax bill to $1,655 + $3,786 = $5,441.

A taxpayer filing as single or 澳洲幸运5官方开奖结果体彩网:married filing separately qualifies for a standard deduction of $14,600 in 2024, reducing their taxable income from $70,000 to $55,400. $11,600 will be taxed at 10%, $35,550 at 12%, and the remaining $8,250 at 22%. This results in a total tax bill of $1,160 + $4,266 + $1,815 = $7,241.

Filing as Head of𝓰 Household saved this taxpayer $🌺1,800.

The Bottom Line

Head of Household (HOH) filing status can be claimed by unmarried taxpayers who support and house a qualifying person. They file a separate individual tax return, are considered unmarried, and have a qualifying child or dependent to qualify for HOH status. HOH filing s♏tatus aims to provide a financial boost to single or separated individuals with dependents.