A better tax rate and higher deductions are two benefits
Filing Your Taxes As Head of Household
When you hear the term “head of household,” what comes to mind? The breadwinner? The main source of household income? Unfortunately, it’s not that simple.To file your taxes under head of household status, you must follow IRS guidelines. Otherwise, you might face an inquiry or audit.
What are these guidelines? Well, you must be unmarried, pay over half the costs of supporting your household and live with other qualifying family members whom you support more than half the year. This might be a dependent child, a brother or even a grandparent.
Married taxpayers cannot claim head of household status. The IRS considers you unmarried if you’re single, divorced, or have lived apart from your spouse for six months or more in the calendar year.
Head of household filing status qualifies you for significant financial benefits. Not only will you receive a much more favorable tax rate than filing as a single taxpayer, but you can also claim a much higher standard deduction when filing your taxes.
While you may consider yourself the head of your household, your definition and the IRS’s may vary significantly. So, prior to filing this status, be sure to review the IRS guidelines carefully to avoid a future audit or hard inquiry. Learn more at IRS.gov.
Reviewed by Lea D. UraduFact checked by Kirsten Rohrs SchmittReviewed by Lea D. UraduFact checked by Kirsten Rohrs Schmitt
Using the tax filing status “head of household” comes with significant tax savings. But it may not be what you think it is. Head of household is not simply the breadwinner or the main source of household income. According to the Internal Revenue Service (IRS), to qualify for head of household, you must be unmarried, pay for more than 50% of household expenses, and live with a dependent, whom you support for more than half the year.
Key Takeaways
- The head of household designation can help maximize tax savings with the Internal Revenue Service (IRS).
- There are key requirements for filing as head of household—including being unmarried, paying more than half the costs of supporting the household, and living with a qualifying family member for whom you pay more than half the support.
- Married taxpayers are not eligible to claim the head-of-household status—you must be single or in some stage of separation.
- In 2024, the standard deduction for heads of household is $21,900 versus $14,600 for those filing single (for 2023, those figures are $20,800 and $13,850, respectively).
The Guidelines for Filing as Head of Household
While this status can maximize your tax savings, you must ensure that you follow IRS guidelines fully in order to avoid a potential IRS inquiry or audit. For starters, you can’t be married. Here is a look at what filing as head of household means for your taxes and who is eligible to file under this status.
As mentioned, in order to file as head of household, you must meet several requirements:
- Be unmarried
- Pay more than half of the costs of supporting your household
- Live with other qualifying family members for whom you provide support for more than half of the year. Some examples of qualifying family members include a dependent child, grandchild, brother, sister, grandparent, or anyone else you can claim as an exemption. Note: If the qualifying person is your dependent parent, they don’t have to live with you.
If you do not meet all of these requirements, you are not eligible to claim the head-of-household filing status.
Stipulations for Married Taxpayers
Married taxpayers are not eligible to claim the head-of-household status. You must be single or in some stage of separation.
According to the IRS, you are considered unmarried if you are single, legally separated by divorce, or have lived apart from your spouse for six months or more in the calendar year.
A Note on Dependents
In order to file as head of household, you must provide at least 50% of the care received by a dependent, such as a child, parent, brother, sister, step-parent, step-sibling, foster child, half-relative, or any other relative for whom you can claim an exemption.
It is wise to have supporting documentation to prove your claim, should the IRS inquire for further information.
Significant Financial Benefits for Heads of Household
If you qualify for head-of-household filing status, there are significant financial benefits in store for you. Not only will you receive a much more favorable tax rate than you would if you were to file as a single taxpayer, but taxpayers who file as head of household can claim a much higher standard deduction when filing their taxes.
The standard deduction for married couples filing jointly for tax year 2024 is $29,200 ($27,700 for 2023). For single taxpayers and married individuals filing separately, the standard deduction is $14,600 in 2024 ($13,850 for 2023). For heads of household, the standard deduction is $21,900 in 2024 ($20,800 for 2023).
Should I Claim Single or Head of Household?
If you are not married, you can choose single as your filing status. If you’re single and supporting a dependent financially, you may be able to file as head of household. There are other requirements to be considered “head of household,” such as paying for more than half the costs of the household for the year.
How Much Do You Get for Filing as Head of Household?
Those individuals who qualify to file for head of household can file $7,300 more in standard deductions than those filing single in 2024. In 2023, they can file $6,950 more in standard deductions. Heads of households also have wider tax brackets for lower income.
Can Two People Claim Head of Household?
Yes, two people can claim head of household even if they live together if there are more than two households and each individual covered more than 50% of household expenses for the year in each separate household.
The Bottom Line
Prior to filing as head of household, be sure to review the IRS guidelines carefully to avoid an audit or hard inquiry in the future.
While you may consider yourself the head of your household, your definition and the IRS’s definition may vary significantly. Most questions regarding the head of household filing status can be found online at irs.gov, or you can call the Internal Revenue Service at 1-800-829-1040.
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