Tax Requirements for the Head of Household

Before you choose a filing status, you must determine your filing status. You can choose single, married filing jointly, married filing separately, qualifying widow or widower, or head of household. To qualify for head of household status, you must meet the requirements set forth by the IRS. Claiming head of household will allow you to take a higher standard deduction and reduce your tax liability.

  1. Unmarried

    • You can claim head of household if you were considered not married on the last day of the tax year for which you are filing. This includes people who are married filing separately, as long as the person claiming head of household status has a qualifying dependent. Also included is a married couple in which one spouse did not live in the household for the last six months of the year, unless special circumstances such as temporary absences apply.

    Keeper of a Home

    • To claim the head of household status, you must pay for more than half the cost to keep a home for a qualifying dependent. You can include the cost of food, utilities, repairs, home insurance, property taxes, mortgage interest, and rent to determine if you pay more than half the amount to keep a home. If you have someone else living with you who pays more than half of the upkeep on the home, you cannot claim the head of household status.

    Qualifying Person

    • A qualifying person can be a child who lives with you for more than half the year. Your mother and father can qualify if you pay for more than half their support, even if the mother or father does not live in the same household, but you must be able to claim the parent as an exemption on your taxes. A girlfriend you support or her child does not qualify you to claim head of household status.

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