Which Individual Can Use the Head of Household Filing Status?

The Head of Household filing status provides a tax advantage to individuals who are unmarried and bear the financial responsibility of maintaining a home for a dependent. This status is beneficial because it features more favorable tax brackets and a larger standard deduction compared to the Single or Married Filing Separately statuses. For the 2025 tax year, the standard deduction for Head of Household is projected to be $22,500, significantly higher than the $15,000 for single filers.

Core Qualification Requirements

To qualify for the Head of Household filing status, an individual must satisfy three tests established by the IRS. These criteria are designed to confirm the taxpayer’s marital status, their financial contribution to the household, and the presence of a qualifying person. A taxpayer must meet all three tests to be eligible.

The first test centers on marital status. A taxpayer must be “unmarried” on the final day of the tax year, meaning they are single, divorced, or have a decree of separate maintenance from a court. An exception exists for those who are married but are “considered unmarried” for tax purposes. This rule applies if the taxpayer files a separate tax return, their spouse has not lived in the home for the last six months of the tax year, the home is the main residence for a qualifying child for over half the year, and the taxpayer paid more than half the cost of keeping up that home.

Defining a Qualifying Person

A component of eligibility for the Head of Household status is having a “qualifying person.” The IRS defines this term in two categories: a qualifying child or a qualifying relative. Each category has its own set of tests that must be met.

For a child to be a “qualifying child,” they must meet four criteria:

• The relationship test requires the child to be the taxpayer’s son, daughter, stepchild, foster child, sibling, half-sibling, stepsister, or a descendant of any of these individuals.
• The age test stipulates the child must be under 19 years old at the end of the tax year, under 24 if they are a full-time student for at least five months of the year, or any age if they are permanently and totally disabled.
• The residency test requires the child to have lived with the taxpayer for more than half the year, with allowances for temporary absences like school or medical care.
• The support test mandates that the child cannot have provided more than half of their own financial support during the year.

If the individual is not a qualifying child, they may still be a “qualifying relative.” This category also has four tests:

• The person cannot be the taxpayer’s qualifying child or the qualifying child of any other taxpayer.
• The person must either live with the taxpayer all year as a member of the household or be a specified relative who does not have to live with the taxpayer, such as a parent or grandparent.
• The gross income test requires that the person’s gross income for the year must be below a certain threshold; for the 2024 tax year, this amount is $5,050.
• The support test for a qualifying relative is stricter, requiring the taxpayer to have provided more than half of the person’s total support for the year.

An exception exists for a taxpayer supporting a dependent parent. A taxpayer may be eligible to file as Head of Household even if their parent does not live with them. For this rule to apply, the taxpayer must pay more than half the cost of keeping up the home where the parent resides for the entire year. This home can be the parent’s own house, an apartment, or a nursing home. The taxpayer must also be able to claim the parent as a dependent.

Calculating More Than Half the Cost of a Home

Determining whether you paid more than half the cost of keeping up a home requires a calculation of specific household expenses. The IRS clearly defines which costs are included and which are excluded from this computation.

Expenses that are permissible to include in the total cost of maintaining a home are those directly related to the property. These costs include:

• Rent or mortgage interest payments
• Real estate taxes and property insurance
• Utility bills such as gas, electricity, and water
• Trash collection
• Repairs and maintenance for the home
• The value of food consumed within the residence

Conversely, many personal expenses are excluded from the calculation. These non-qualifying costs include:

• Clothing, education, and medical treatments
• Life insurance premiums
• Transportation costs, such as car payments or public transit fares
• Money spent on vacations or entertainment

To determine if you meet the test, you must first sum all the includable costs you paid for the year. Next, identify the total amount of these costs paid by everyone who contributed, including yourself and other residents. If your contribution is more than 50% of the total, you have met the financial support requirement.