When preparing your tax return, we’ll select the filing status that fits your situation: single, married filing jointly, married filing separately, head of household, or qualifying widow(er). If you qualify, there are typically more favorable outcomes when you file as head of household rather than single.
For example, the standard deduction for a single filer in 2025 is $15,000. If you were to meet the necessary requirements and file as head of household, however, that would jump to $22,500.
Understanding the Basics
To qualify as head of household, you must have paid more than half the cost of maintaining a home for yourself and a “qualifying person” for more than half the year. A qualifying person typically means a dependent child or relative who lives with you and you can claim on your return.
Who qualifies as a dependent child under the IRS guidelines? They must:
- Live with you for more than half the year.
- Be your child, stepchild, adopted child, foster child, sibling, stepsibling, or a descendant of any of these.
- Be under 19 (or under 24 if a full-time student).
- Not provide more than half of their own financial support.
If you’re divorced or separated, the custodial parent (who the child lives with most of the year) typically gets to claim head of household status, even if the other parent also claims the dependency exemption.
Other Common Questions
Can both parents claim head of household if they live together but aren’t married?
No. Even if you both live with the child, only one parent can claim this status. There are special “tie-breaker” rules if a child could qualify for more than one taxpayer.
What counts toward maintaining a household?
This includes most shared home expenses, like rent or mortgage payments, utilities, insurance, groceries consumed in the home, property taxes, and upkeep. Expenses like education, clothing, transportation, or medical care don’t count toward the household maintenance test.
Special Case: Caring for a Parent
There’s an exception to the rule about living together: If you support a parent whom you claim as a dependent, you can still qualify for head of household status — even if your parent doesn’t live with you.
Marital Status Matters
To file as head of household, you must be considered unmarried. If you’re a widow or widower, you may qualify to file using the more favorable “surviving spouse” status for two years following your spouse’s death — as long as your dependent child lives with you and you maintain the household.
If you’re still legally married but have lived apart from your spouse for the last six months of the year — and you meet all the other criteria — you may also be treated as unmarried for tax purposes and qualify for head of household status.
Have Questions? We’re Here to Help.
Tax rules can get complicated, especially when life circumstances shift. If you’re unsure whether head of household status applies to you, we’re happy to walk through it together and ensure you’re filing in the most beneficial way.
