What Is the Tax Definition of Head of Household?
The Internal Revenue Service allows for five different filing statuses: head of household, single, married filing jointly, married filing separately and qualifying widow(er). Each filing status has its own advantages. These advantages focus on the taxable rates on income and the standard deduction the status may take during the year.
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Unmarried
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The taxpayer must be unmarried on the last day of the year. An unmarried person files a separate return, paid more than half the cost of for upkeep of the house during the year, during the last six months of the year, the spouse did not live in the house, the house was the main house of any children in the marriage, and the taxpayer must have the ability to claim the child as an exemption.
Upkeep of the House
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The taxpayer must pay at least half the costs to upkeep the house during the past year. Upkeep of the house includes costs of property taxes, mortgage interest expense, rent, utility charges, repairs, property insurance, foods eaten at the house and miscellaneous household expenses.
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Qualifying Person
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A "qualifying person" needs to live in the house for at least half the year. A "qualifying person" is a child who is single; a child who is married but the taxpayer can claim the child as an exemption; a mother or father the taxpayer can claim as an exemption; or a relative the taxpayer can claim as an exemption that lived with the taxpayer for half the year.
Qualifying Person Exemption
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If the "qualifying person" is a dependent's parents, the half-year rule does not apply.
Head of Household Benefits
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The head of household receives a reduced tax rate. The head of household also receives a standard deduction of $8,350 instead of the $5,700 standard deduction if single.
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