How to Claim Head of Household

Check to see if you qualify to be head of household.

The Internal Revenue Service classifies people by filing statuses. Filing statuses determine their tax rates, standard deductions and other deductions. The IRS filing statuses are single, head of household, married filing jointly and married filing separately. A head of household receives a higher standard deduction, lower tax rate and higher deductions than other filing statuses.

Things You'll Need

• Form 1040 or Form 1040A

Instructions

1. Determine if you qualify for head of household status. To qualify, you must: 1) not be married by the end of the year, 2) have paid for more than 50 percent of household costs during the year and 3) have a "qualifying person" live with you for half the year.

   A "qualifying person" must be 1) an unmarried son, daughter or grandchild; 2) a married son, daughter or grandchild for whom you can claim an exemption; 3) your mother or father, provided you can claim them as exemptions; and 4) a "qualifying relative" for whom you can claim an exemption.

   Qualifying relatives include children, step-children, foster children, descendants of children, half and step-siblings, step-parents, nephews or nieces, aunts or uncles, and close in-laws.

2. Check box 4 on Page 1 under Filing Status on Form 1040 or Form 1040A if you qualify for head of household status.

3. Enter a name of a "qualifying person" under Box 4 if the he is a child but not your dependent.

Tips & Warnings

• Be sure check annually if any laws change regarding head of household filing status.

References

• Internal Revenue Service: Publication 501 (2009)
• IRS: Form 1040
• IRS: Form 1040A