# What Is Head of Household Filing Status?

![Head of Household](https://www.investopedia.com/thmb/7nNFNhm9f18rT7H_YCEcvy4m_lI=/1500x0/filters:no_upscale():max_bytes(150000):strip_icc()/head_of_household.asp-FINAL-1-567b3f22ea7447fe946a3e96569dc190.png)

*— Investopedia / Joules Garcia*

> **Definition**
>
> HOH filing provides a financial boost to single or separated individuals with dependents.

## What Is Head of Household (HOH)?

Filing a tax return using the Head of Household (HOH) filing status has qualifying rules but provides a higher standard deduction and lower tax rates. Individuals must support a qualifying dependent and pay more than half the cost of supporting a home.

### Key Takeaways

*   Head of Household is a filing status on tax returns used by unmarried taxpayers who support a qualifying dependent.
*   The HOH must pay for more than one-half of the qualifying person’s support and housing costs.
*   HOH filing status provides single or separated individuals with dependents a financial boost.

## Qualifying Rules

Head of Household is a [filing status](https://www.investopedia.com/terms/f/filingstatus.asp) available to taxpayers who meet qualifying criteria. They must file individual tax returns, be unmarried, and have a qualifying [dependent](https://www.investopedia.com/terms/d/dependent.asp) such as a child or parent. The HOH must pay more than 50% of the supporting costs for the qualifying person and more than half the cost of maintaining that person’s primary home.

Housing costs include rent or mortgage, utilities, repairs, insurance, taxes, and maintenance. The home must be the taxpayer’s own home unless the qualifying person is the taxpayer’s parent and the property of that parent. 

According to the [Internal Revenue Service (IRS)](https://www.investopedia.com/terms/i/irs.asp), the taxpayer must be single, divorced, or unmarried to qualify. Married taxpayers are considered unmarried if they didn't live with their spouse at any time during the last six months of the [tax year](https://www.investopedia.com/terms/t/taxyear.asp).

> **Tip**
>
> The IRS provides a breakdown of what constitutes a qualifying person in Table 4 of Publication 501.

## Head of Household vs. Single

The tax brackets are wider for those who file as Head of Household and there's a larger standard deduction for Head of Household filers as well. The IRS adjusts both the income thresholds for tax brackets and the standard deductions annually to keep pace with inflation, but those for Head of Household filers are always more generous than for those who must file as single taxpayers.

The [Tax Cuts and Jobs Act of 2017](https://www.investopedia.com/taxes/trumps-tax-reform-plan-explained/) (TCJA) suspended the [personal exemption](https://www.investopedia.com/terms/p/personal-exemption.asp) for dependents. HOH filers had to claim an [exemption](https://www.investopedia.com/terms/e/exemption.asp) for their qualifying person when this tax provision was in effect.

> **Important**
>
> It may be possible to file as Head of Household if the person is a parent who lives at another address provided and depends on the taxpayer to cover more than half the cost of keeping up their home.

## Who Is Considered a Dependent?

According to IRS rules, dependents must be U.S. citizens, resident aliens, or nationals or residents of Canada or Mexico. They cannot be claimed as a dependent on more than one tax return and cannot claim a dependent on their tax return. A spouse does not qualify as a dependent but a qualifying child or qualifying relative does.  

## Should Taxpayers Claim Single or Head of Household Status?

It's almost always better to file as Head of Household. HOH filers have a lower tax rate and higher standard deductions than single filers.  

## What Is a Standard Deduction?

The standard deduction represents income that is not subject to tax. It's subtracted from a taxpayer's income before tax is calculated on the balance remaining after this and any other deductions are claimed.  

## The Bottom Line

Head of Household (HOH) filing status can be claimed by unmarried taxpayers who support and house a qualifying person. They file a separate individual tax return, are considered unmarried, and have a qualifying child or dependent to qualify for HOH status. HOH filing status aims to provide a financial boost to single or separated individuals with dependents.

> **Article Sources**
>
> 1.  Internal Revenue Service. "[Publication 501 Dependents, Standard Deduction, and Filing Information](https://www.irs.gov/publications/p501#en_US_2020_publink1000220775)."
>     
> 2.  Internal Revenue Service. "[Filing Status](https://www.irs.gov/faqs/filing-requirements-status-dependents/filing-status)."
>     
> 3.  Internal Revenue Service. "[Tax Reform Provisions That Affect Individuals](https://www.irs.gov/newsroom/individuals)."
>     
> 4.  Internal Revenue Service. “[Publication 17: Your Federal Income Tax for Individuals](https://www.irs.gov/pub/irs-prior/p17--2017.pdf).” Page 24.
>     
> 5.  Internal Revenue Service. "[Dependents](https://www.irs.gov/credits-deductions/individuals/dependents)."