What Is the Head of Household Filing Status?

The Head of Household filing status is one of five options available to U.S. taxpayers. It is designed for individuals who are not married and are responsible for the financial support of a household that includes a qualifying person. This status acknowledges the increased financial burden of maintaining a home for a dependent. To use this filing status, a taxpayer must meet a specific set of criteria established by the Internal Revenue Service (IRS).

Core Eligibility Requirements

To qualify for the Head of Household filing status, a taxpayer must satisfy three tests set by the IRS regarding marital status, household maintenance, and the presence of a qualifying person. Failing to meet even one of these tests will disqualify a taxpayer from using this filing status.

The first requirement is the unmarried test. A taxpayer must be unmarried or “considered unmarried” on the last day of the tax year, which includes individuals who are single, divorced, or legally separated. A legally married person can be “considered unmarried” if they file a separate tax return, their spouse did not live in the home for the last six months of the year, and they paid more than half the cost of keeping up the home for a qualifying child.

The second requirement is the home maintenance test. The taxpayer must have paid more than half of the total costs of keeping up a home for the year. This financial support must be for the household that serves as the main home for both the taxpayer and the qualifying person.

The final requirement is the qualifying person test. A qualifying person must have lived with the taxpayer for more than half the year. The specific rules for who can be a qualifying person are detailed and form a part of the eligibility determination.

Defining a Qualifying Person

A “qualifying person” for Head of Household purposes is either a qualifying child or a qualifying relative. For a child to be a qualifying child, they must meet the following criteria:

• Relationship test: The child must be the taxpayer’s son, daughter, stepchild, foster child, sibling, or a descendant of any of them.
• Age test: The child must be under age 19, under age 24 if a full-time student, or any age if permanently and totally disabled.
• Residency test: The child must have lived with the taxpayer for more than half the year.
• Support test: The child must not have provided more than half of their own support.

A person who is not a qualifying child can be a qualifying relative if they are not the qualifying child of another taxpayer, have a gross income less than $5,200 for the 2025 tax year, and receive more than half of their total support from the taxpayer.

An exception exists for a dependent parent. A taxpayer may file as Head of Household even if their parent does not live with them, provided the taxpayer pays for more than half the cost of maintaining the parent’s main home for the entire year.

Calculating Household Costs

Expenses that can be included in the home maintenance calculation are those directly related to the upkeep of the home. These costs include:

• Rent
• Mortgage interest
• Property taxes
• Home insurance
• Repairs
• Utilities such as electricity and gas
• Food eaten within the home

Certain expenses are explicitly excluded from this calculation. Costs not considered part of keeping up the home include clothing, education expenses, medical treatments, life insurance premiums, and transportation costs. The taxpayer must show that the amount they personally paid is greater than the combined contributions from all other sources, including other residents or government assistance.

Financial Implications of Filing

Choosing the Head of Household filing status has direct financial benefits, primarily a higher standard deduction and more favorable tax brackets compared to the Single or Married Filing Separately statuses. For the 2025 tax year, the standard deduction for a Head of Household filer is $22,500, compared to $15,000 for those filing as Single.

The tax brackets for Head of Household filers are also wider, meaning a taxpayer can earn more income before being pushed into a higher tax bracket. For example, in 2025, the 12% tax bracket for a Single filer applies to taxable income between $11,926 and $48,475. For a Head of Household filer, that same 12% bracket extends to income from $17,000 up to $64,850, allowing more income to be taxed at lower rates.