What Constitutes a Person As Head of the Household?

Tax Forms

"Head of the household" is a filing category for American taxpayers. According to the Internal Revenue Service, being head of the household qualifies you for lower tax rates than filling "single" or "married filing separately."

Unmarried Persons

Unmarried men or women with qualifying dependents and who care for more than 50 percent of household expenses are considered heads of household.

Married Persons

You qualify as head of household if you are married but file a separate return and your spouse no longer lives with you at the end of the tax year.

Dependent Children

Children must live with you more than half the time of the year unless they are away at school. Birth and adopted children, grandchildren, special-needs adult children and stepchildren fall into this category.

Dependent Parents

The IRS says you may file as head of household if care for more than half of your parents' household expenses, whether they live with you or in other locations.

Tax Form

As head of household, you must use Form 1040A or Form 1040 when filing your taxes and select the box on line four.

Tax Table

To calculate your taxes, use the "Head of a household" column on the Tax Table or Section D of the Tax Computation Worksheet, according to the Internal Revenue Service website.

References

• Internal Revenue Service: Head of Household Information

Resources

• Internal Revenue Service