Qualifications to Claim Head of Household

Head of household is one of five tax filing options.

Filing as a head of household usually qualifies the taxpayer for a lower tax rate compared to filing as single or married. The filing status also permits a higher deduction. Only one person per household can file as head of the household.

Marriage Status

To qualify as head of household, the taxpayer must be unmarried or considered unmarried on the last day of the year.

Housing

The head of household must have paid for more than half the cost of maintaining a home during the year. This includes monthly mortgage payments, utilities, rent, repairs, insurance, food or other household expenses.

Qualifying Dependent

A qualifying dependent is a child who lives in the household or a relative who receives more than half of their financial support from the taxpayer claiming head-of-household status. The qualifying dependent must have lived with the head of the household for more than six months. An exception is the taxpayer's dependent parent, who does not have to live with the head of household.

Definition of Dependent Child

To qualify as a dependent child, the child must be under the age of 19 at the end of the tax year, under the age of 24 if a full-time student or totally and permanently disabled.

Correct Filing Form

Form 1040 or 1040A should be used by a taxpayer claiming head of household. The Head of Household column of the Tax Table or Section D of the Tax Computation Worksheet will help the taxpayer find out how much taxes he owes.

References

• IRS: Publication 501