IRS Definition: Head of Household

Taxpayers are responsible for choosing the filing status which best fits their tax situation. For taxpayers who are unmarried, head of household may be a viable choice. Several characteristics define the head of household filing status.

Requirements

Taxpayers who claim head of household must be unmarried at the end of the tax year, have provided more than 50 percent of the cost of maintaining the home and have at least one qualifying child.

Tax Rate

The tax rate for the head of household filing status is lower than that of "Married Filing Separately" and "Single."

Standard Deduction

The standard deduction is the amount by which a taxpayer's tax liability is reduced based upon filing status. The standard deduction for head of household filers is $8,350. Compare this to $5,700 for single and $11,400 for joint filers.

Considerations

The definition of "maintaining a home" includes paying property taxes, food, utilities and overall maintenance. Also, a "qualifying child," as defined per head of household guidelines, is a son, daughter, child, stepchild, foster child, sister, brother or a descendant of one of these persons.

Warning

Only one person per household is allowed to claim head of household filing status. More than one taxpayer claiming the status per household could result in an IRS audit.

References

• Internal Revenue Service: Publication 501
• Internal Revenue Service: Standard Deduction
• Internal Revenue Service: Publication 17