What is Head of household?
In short
Head of household is a filing status for unmarried taxpayers who pay more than half the cost of keeping up a home that is the main home of a qualifying person for more than half the year.
Key takeaways
- It gives a larger standard deduction and wider tax brackets than single status.
- A dependent parent qualifies the taxpayer even if the parent lives in a separate home that the taxpayer pays for.
- A married taxpayer living apart from a spouse for the last six months of the year may be 'considered unmarried' for this purpose.
Where it's tested
REG: Filing Status, Credits & Alternative Minimum Tax — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
An unmarried taxpayer pays more than half the cost of maintaining a separate household that is the principal residence of the taxpayer's dependent mother. The mother does not live with the taxpayer. What filing status may the taxpayer use?