Head of Household (HOH) is a tax filing status for unmarried (or considered unmarried) taxpayers who pay more than half the cost of keeping up a home for themselves and a qualifying person.
HOH usually results in:
- Lower tax rates than Single
- A higher standard deduction than Single
Qualifications for Head of Household
To file as Head of Household, all of the following must apply:
Unmarried or Considered Unmarried on the Last Day of the Year
You are:
- Legally single, divorced, or separated, or
- Married but did not live with your spouse during the last 6 months of the year
(Temporary absences like school or medical care don’t count.)
Paid More Than Half the Cost of Keeping Up a Home
You paid over 50% of household costs, such as:
- Rent or mortgage interest
- Property taxes
- Utilities
- Groceries eaten in the home
- Repairs and upkeep
Does not include clothing, education, medical care, or vacations.
Had a Qualifying Person
A qualifying person usually must:
- Live with you more than half the year, and
- Meet IRS dependency rules
Common qualifying persons:
- Child or stepchild
- Foster child
- Sibling or step‑sibling
Special rule for parents
A parent does not have to live with you if:
- You can claim them as a dependent, and
- You pay more than half the cost of keeping up their home (such as a nursing home or their own residence)
2025 Standard Deduction Comparison
- Head of Household: $22,500
- Single: $15,000
HOH provides a larger deduction and often a lower tax bill.
2026 Standard Deduction Comparison
| Filing Status | Standard Deduction |
|---|---|
| Head of Household | $24,150 |
| Single | $16,100 |
Additional Standard Deduction for Age or Blindness
- Age 65 or older, or
- Blind,
Examples
Qualifies for Head of Household
Example 1
Maria is divorced, lives with her 8‑year‑old son, and pays all household expenses. She qualifies for HOH.
Example 2
James is single and supports his elderly mother, who lives in her own home. He pays more than half her living expenses. He qualifies for HOH even though she doesn’t live with him (parent exception).
Does Not Qualify
Example 3
Tina is single and lives with her adult brother who earns his own income and is not her dependent. She cannot file as HOH.
Example 4
Rob is married and lives with his spouse all year. He must file Married Filing Jointly or Married Filing Separately, not HOH.
Why It Matters
Choosing the correct filing status affects:
- Tax rates
- Standard deduction
- Eligibility for credits like the Earned Income Tax Credit (EITC)