How to Become Head of Household: Filing Requirements
Determine your eligibility for the Head of Household tax status. This guide clarifies the IRS rules for unmarried individuals maintaining a home for others.
The Head of Household filing status is for unmarried individuals who provide financial support for a household. This status is advantageous because it offers a higher standard deduction and more favorable tax brackets compared to filing as Single or Married Filing Separately. For the 2025 tax year, the standard deduction for Head of Household filers is projected to be $22,500, compared to $15,000 for Single filers. This lowers your taxable income and allows you to earn more before being pushed into a higher tax rate.
Core Requirements for Head of Household Status
Unmarried Status
To qualify for Head of Household, you must be considered unmarried on December 31, the last day of the tax year. This means you were never married, are legally divorced, or have a separate maintenance decree. The IRS also allows certain married individuals to be “considered unmarried” if you file a separate tax return from your spouse, paid for more than half of the household costs, and your spouse did not live in your home during the last six months of the tax year. Temporary absences for military deployment or education do not count as your spouse living apart from you.
Paying for the Home
You must have paid more than half the cost of keeping up a home for the year. This financial contribution is a primary test of your role as the provider for the household. Your payments must exceed 50% of the total qualifying household expenses, which are detailed later.
Qualifying Person Lived in the Home
A qualifying person must have lived with you in the home for more than half of the year. The IRS makes exceptions for temporary absences, such as a person being away for school, vacation, or medical care. A dependent parent is also an exception and does not need to live with you.
Determining Your Qualifying Person
Qualifying Child Rules
A qualifying child must meet four specific tests.
- Relationship: The child must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them.
- Age: The child must be under age 19, a full-time student under age 24, or any age if permanently and totally disabled.
- Residency: The child must have lived with you for more than half the year.
- Support: The child could not have provided more than half of their own support for the year.
Qualifying Relative Rules
A qualifying relative must meet a different set of four tests.
- Not a qualifying child: The person cannot be your qualifying child or the qualifying child of any other taxpayer.
- Relationship or member of household: The person is your child, parent, grandparent, sibling, or various in-laws. If not related, the person must have lived with you all year as a member of your household.
- Gross income: The person’s income for the year must be less than the exemption amount, which is $5,050 for tax year 2024.
- Support: You must have provided more than half of the person’s total support for the year.
Special Rule for a Parent
A special rule applies if your qualifying person is your parent. A dependent parent does not have to live with you, but you must be able to claim them as a dependent. You must also pay more than half the cost of keeping up the home that was their main residence for the entire year. This allows you to qualify while paying for your parent’s expenses in their own home, an assisted living facility, or a nursing home.
Calculating the Cost of Keeping Up a Home
Includable Expenses
When calculating if you paid more than half the cost of keeping up a home, you can include:
- Rent or mortgage interest
- Real estate taxes
- Home insurance
- Repairs and maintenance
- Utilities like gas and electricity
- Food eaten in the home
Excluded Expenses
The following personal expenses are excluded from the calculation because they are not considered costs of keeping up the home:
- Clothing
- Education costs
- Medical treatments
- Life insurance premiums
- Transportation costs
- Vacations
The Calculation
To determine if you meet the 50% threshold, first add up all includable household costs for the year to find the total. Next, calculate the amount you personally contributed toward those costs. If the amount you paid is more than 50% of the total, you have met the financial support test.
Claiming the Status on Your Tax Return
Filing Action
After confirming you meet all requirements, you claim the status on your federal income tax return, Form 1040. In the “Filing Status” section near the top of the form, check the box for “Head of Household.”
Entering Information
You must also enter the name of the individual who qualifies you for the status. If this person is a child you are not claiming as a dependent due to a custody agreement, you must check a specific box to indicate this.
Record-Keeping
The IRS may ask you to verify your eligibility, so you should keep all relevant documents. These records should include receipts and bank statements showing payment for household expenses like rent, mortgage, and utilities. You should also retain legal documents such as a divorce decree, separation agreement, or child custody orders.