Head of Household Filing Status
Head of Household is a tax filing status for unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying dependent, providing a higher standard deduction and wider tax brackets than single filers.
Exam Tip
HOH = unmarried + pay 50%+ household costs + qualifying person. Higher standard deduction than Single. Parent does NOT need to live with you (exception).
What is Head of Household Filing Status?
Head of Household (HOH) is a special filing status that provides significant tax benefits to unmarried individuals who support dependents. It offers a higher standard deduction and more favorable tax brackets than filing single.
Eligibility Requirements
| Requirement | Details |
|---|---|
| 1. Unmarried | Single, divorced, or legally separated on Dec. 31 (or spouse lived apart last 6 months) |
| 2. Paid 50%+ of household costs | Rent/mortgage, utilities, property taxes, food, repairs |
| 3. Qualifying person lived with you | More than half the year (exceptions for parents) |
Qualifying Persons
| Qualifying Person | Requirements |
|---|---|
| Qualifying Child | Under 19 (or under 24 if student), lived with you 50%+, did not provide own support |
| Qualifying Relative | Parent OR relative who lived with you and you claim as dependent |
| Parent (exception) | Does NOT need to live with you if you pay 50%+ of their household costs |
2025-2026 Tax Benefits
Standard Deduction Comparison
| Filing Status | 2025 | 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Head of Household | $23,625 | $24,150 |
| Married Filing Jointly | $31,500 | $32,200 |
HOH Advantage: $7,875 higher deduction than Single (2025)
Tax Bracket Comparison (2025)
| Rate | Single | Head of Household | HOH Advantage |
|---|---|---|---|
| 10% | $0 - $11,925 | $0 - $17,000 | +$5,075 |
| 12% | $11,926 - $48,475 | $17,001 - $64,850 | +$16,375 |
| 22% | $48,476 - $103,350 | $64,851 - $103,350 | Same top |
| 24% | $103,351 - $197,300 | $103,351 - $197,300 | Same |
HOH vs Single: Tax Savings Example
Taxpayer with $60,000 taxable income (2025):
| Filing Status | Tax Calculation | Tax Owed |
|---|---|---|
| Single | 10% on first $11,925 + 12% on $36,550 + 22% on $11,525 | $8,120 |
| HOH | 10% on first $17,000 + 12% on $43,000 | $6,860 |
| Savings | $1,260 |
Common Mistakes to Avoid
| Mistake | Reality |
|---|---|
| "I'm single with kids, so I'm HOH" | Must pay 50%+ of household costs |
| "My child lived with me all year" | Child must be qualifying (age, relationship tests) |
| "I can file HOH while married" | Only if spouse lived apart last 6 months AND you have qualifying child |
CFP Exam Focus
HOH provides wider brackets AND higher standard deduction. Key requirements: unmarried, 50%+ household costs, qualifying person. A parent does NOT need to live with you to qualify as the HOH qualifying person.
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