How to File Head of Household Instead of Joint

Only unmarried persons can qualify for head of household status.

Single taxpayers can qualify for a larger standard deduction and a more generous tax bracket if they file as head of household. To qualify, however, you must be unmarried and have at least one other qualifying person living in a home for which you provide more than half of the costs of upkeep. Publication 17 provided by the IRS contains tables for assisting in making these calculations and identifying qualifying persons.

Instructions

1. Determine marital status. For purposes of your federal taxes, you are considered unmarried if, on the last day of the year, you have never been married or you received a divorce or annulment decree. Only persons considered unmarried can file with head of household status.

2. Calculate costs. To be the head of household you must have paid more than half the cost of keeping up a home. These costs include property taxes, mortgage interest, rent, utility charges, repairs/maintenance, property insurance, food consumed on the premises and other household expenses. If you paid more than half the total of the combined costs for the year, you may qualify for head of household status.

3. Identify a qualifying person. A head of household must have at least one qualifying person living in their home for at least half the year. There are three types of qualifying persons. The first is a child or grandchild that is either single or married but dependent. The second type is a dependent parent. The third type is any relative who's gross income is insufficient to support themselves. If you meet the conditions in Steps 1 and 2 and have a qualifying person living in your home for more than half the year, you qualify for head of household status.

4. Indicate status on Form 1040. To file as head of household, mark the box at line 4 of Form 1040. If your qualifying person is a child but not your dependent, enter his name on the line provided.

5. Amend previous returns. You can amend a return for up to three years from filing or two years from paying the taxes by filing Form 1040X. If you qualified to file as head of household but didn't, you can update your status by filing Form 1040X, which may result in a refund.

Tips & Warnings

• If your qualifying person is a dependent parent, they do not have to actually reside in your home to qualify you for head of household status.

References

• IRS: Filing Status

Resources

• IRS: Publication 501
• Divorce Net: Should We File Joint or Separate Tax Returns?
• SmartMoney: What's Your Filing Status?