Head of Household
Tax Glossary Term
Definition
Head of Household (HoH) is a filing status available to unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying person — typically a dependent child, but also a dependent parent or other qualifying relative. To qualify, you must be unmarried (or considered unmarried) on the last day of the tax year, pay more than 50% of household costs (rent or mortgage, utilities, food, insurance, repairs), and have a qualifying person living with you for more than half the year (a dependent parent can live separately in certain cases). The benefit of HoH over Single status is significant: the 2026 standard deduction for HoH is $24,150 versus $16,100 for Single, and the tax brackets are wider, meaning more of your income is taxed at lower rates. For a taxpayer earning $80,000, the difference between Single and HoH could save over $1,600 in federal tax. Common mistakes include claiming HoH while still legally married (you may qualify as 'considered unmarried' if you lived apart from your spouse for the last six months of the year and meet other tests), or claiming it without a qualifying person. The IRS scrutinizes HoH returns more heavily because of historical overclaiming, so documentation of household expenses and the qualifying person's residency is important.
Example
Unmarried parent, one child, income $80,000:
HoH standard deduction: $24,150
Taxable income: $55,850
Federal tax: ~$6,617
If filed as Single: taxable $63,900, tax ~$8,236
HoH saves: ~$1,619