Head of Household Tax Filing Status: Rules, Who Qualifies

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- 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 brackets and a higher standard deduction than its single status counterpart.
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Head of household requirements
- You must have provided at least half the financial support for a dependent who lived with you for more than half the year.
- You must be unmarried on the last day of the calendar year.
Head of household vs. single
2025 tax brackets and rates for single filers
Tax rate | Taxable income bracket | Tax owed |
---|---|---|
10% | $0 to $11,925. | 10% of taxable income. |
12% | $11,926 to $48,475. | $1,192.50 plus 12% of the amount over $11,925. |
22% | $48,476 to $103,350. | $5,578.50 plus 22% of the amount over $48,475. |
24% | $103,351 to $197,300. | $17,651 plus 24% of the amount over $103,350. |
32% | $197,301 to $250,525. | $40,199 plus 32% of the amount over $197,300. |
35% | $250,526 to $626,350. | $57,231 plus 35% of the amount over $250,525. |
37% | $626,351 or more. | $188,769.75 plus 37% of the amount over $626,350. |
2025 tax brackets and rates for heads of household
Tax rate | Taxable income bracket | Tax owed |
---|---|---|
10% | $0 to $17,000. | 10% of taxable income. |
12% | $17,001 to $64,850. | $1,700 plus 12% of the amount over $17,000. |
22% | $64,851 to $103,350. | $7,442 plus 22% of the amount over $64,850. |
24% | $103,351 to $197,300. | $15,912 plus 24% of the amount over $103,350. |
32% | $197,301 to $250,500. | $38,460 plus 32% of the amount over $197,300. |
35% | $250,501 to $626,350. | $55,484 plus 35% of the amount over $250,500. |
37% | $626,351 or more. | $187,031.50 plus 37% of the amount over $626,350. |
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Can you claim the head of household filing status?
Article sources
with LedgerWay