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Head of Household Tax Filing Status: Rules, Who Qualifies

Using the head of household tax filing status could save you money if you qualify.
Bella Avila
Tina Orem
By Tina Orem and  Bella Avila 
Updated
Edited by Chris Hutchison

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Nerdy takeaways
  • Unmarried, single taxpayers who financially support a qualifying individual may be able to claim the head of household filing status.

  • Generally, you must have provided at least half the financial support for the qualifying person and housed them for more than half the year.

  • The head of household status has more desirable tax rates and a higher standard deduction than its single status counterpart.

Single taxpayers who care for a child or parent could score some important tax breaks — if they know how to claim them. The secret is their filing status, a classification that determines a person’s tax filing requirements and eligibility for certain tax breaks.

There are five options, and they largely revolve around marital status. Unmarried people typically choose the “single” filing status, but a subset of those taxpayers — those also supporting dependents — may have a more lucrative option: head of household.

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Head of household requirements

In general, to qualify for the head of household filing status, you must be unmarried on the last day of the calendar year. You must also have provided at least half the financial support for a child who you can claim as a dependent and who lived with you for more than half the year.

If you’re supporting a full-time college student, you might still be able to file as head of household, but it can get complicated if the child is 19 or older and a part-time student or has a job.

People taking care of adult parents or qualifying relatives might also be able to use head of household status, so long as the adult can be claimed as a dependent. In this case, a qualifying parent doesn’t necessarily have to live with you — but you still have to have paid for at least half of the expenses related to their home. IRS Publication 501 has all the details.

Head of household vs. single

Filing as head of household gets you a bigger standard deduction, which could mean a lower tax bill.

In 2024 (taxes filed in 2025), single filers get a $14,600 standard deduction, whereas heads of household get $21,900. On top of that, heads of household can get more favorable tax rates. For example, a single filer making $50,000 of taxable income in 2024 will pay up to 22% on a portion of their earnings. In contrast, the highest rate a head of household filer will pay on the same income is 12%.

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $11,600.

10% of taxable income.

12%

$11,601 to $47,150.

$1,160 plus 12% of the amount over $11,600.

22%

$47,151 to $100,525.

$5,426 plus 22% of the amount over $47,150.

24%

$100,526 to $191,950.

$17,168.50 plus 24% of the amount over $100,525.

32%

$191,951 to $243,725.

$39,110.50 plus 32% of the amount over $191,950.

35%

$243,726 to $609,350.

$55,678.50 plus 35% of the amount over $243,725.

37%

$609,351 or more.

$183,647.25 plus 37% of the amount over $609,350.

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $16,550.

10% of taxable income.

12%

$16,551 to $63,100.

$1,655 plus 12% of the amount over $16,500.

22%

$63,101 to $100,500.

$7,241 plus 22% of the amount over $63,100.

24%

$100,501 to $191,950.

$15,469 plus 24% of the amount over $100,500.

32%

$191,951 to $243,700.

$37,417 plus 32% of the amount over $191,950.

35%

$243,701 to $609,350.

$53,977 plus 35% of the amount over $243,700.

37%

$609,350 or more.

$181,954.50 plus 37% of the amount over $609,350.

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Can you claim the head of household filing status?

If head of household sounds like it’s for you, you might consider asking a qualified tax pro to go over the rules with you — and be prepared to answer some extra questions during tax filing season. The IRS requires tax preparers to prove they verified that their clients meet the requirements for this filing status; otherwise, the preparer could face a fine.

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