Determining who qualifies as the head of household is an important factor when filing taxes. The head of household filing status comes with greater tax benefits than filing as single or married filing separately. To claim head of household, you must meet certain requirements set by the IRS.
What is a head of household?
The head of household is the unmarried individual who provides both the main home and financial support for a qualifying dependent. This person is entitled to claim certain tax benefits when filing their individual income tax return. The head of household filing status sits between the single and married filing jointly statuses in terms of tax rates and standard deductions.
To be eligible to file as head of household, you must:
- Be unmarried or considered unmarried on the last day of the tax year
- Pay for more than half the costs of keeping up a home for the year
- Have a qualifying dependent living with you in the home for more than half the year
You are considered unmarried for head of household purposes if you meet any of the following:
- Single
- Married but lived apart from your spouse for the last 6 months of the tax year
- Married and your spouse did not live in your home during the last 6 months of the tax year
- Married and your spouse did not live in your home during the last 6 months of the tax year
Qualifying dependents
To claim head of household status, you must have a qualifying dependent living with you for more than half the year. A qualifying dependent can be either a qualifying child or qualifying relative.
Qualifying child
To be a qualifying child, the dependent must meet the following tests:
- Relationship test: The child can be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister or a descendant of any of these individuals (such as a grandchild, niece or nephew). The child can also be an eligible foster child placed with you by an authorized agency.
- Age test: The child must be under age 19 or a full-time student under age 24 at the end of the tax year. There is no age limit if the child is permanently and totally disabled.
- Residency test: The child must live with you for more than half of the tax year. Exceptions apply in cases such as temporary absences for school, vacation, medical care or detention in a juvenile facility.
- Support test: The child cannot provide over half of their own financial support during the year.
- Joint return test: The child cannot file a joint tax return for the year, unless it is only to claim a refund of income tax withheld or estimated tax paid.
- Citizenship test: The child must be a U.S. citizen, U.S. national, U.S. resident alien or a resident of Canada or Mexico.
Qualifying relative
A qualifying relative can be any of the following individuals:
- Your child who does not meet the requirements to be a qualifying child
- Your parent, grandparent, brother, sister, niece, nephew, aunt, uncle or other direct descendant
- Any other person (such as an unrelated child or friend) who lives with you all year as part of your household if their gross income is less than $4,300 in 2020
In addition, the qualifying relative must meet the following tests:
- Joint return test: The relative cannot file a joint return unless it is only to claim a refund of withheld income tax or estimated tax paid.
- Support test: You must provide over half of the relative’s total support for the year.
- Citizenship test: The relative must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico. There is an exception for certain adopted children.
Home and financial support requirements
In addition to having a qualifying dependent living with you, you must meet the following home and financial support tests to claim head of household status:
Home test
- You must maintain the home that you and your dependent live in for more than half the year.
- You don’t need to own the home outright and can rent or make mortgage payments.
- Temporary absences for reasons like vacation, education or illness are counted as time lived in the home.
- You cannot be considered married and can meet this test if you are married but lived apart from your spouse for the last 6 months of the year.
Financial support test
- You must provide over half the cost of maintaining your home for the year.
- This includes property taxes, mortgage interest, rent, utility charges, home repairs, property insurance and food eaten in the home.
- The amount you provide has to be more than contributions received from any other individual, including your live-in dependent.
- You must also provide more than half of your dependent’s total financial support.
Special situations
Temporary absences
Temporary absences for reasons such as education, illness, business, vacation or military service count as time lived in your home. The following list provides IRS guidance on temporary absences:
- Dependent is away at school – If your unmarried dependent child is away at school, they are considered living in your home if they return for holidays and summer vacations.
- You or dependent work away from home – Brief work-related absences are temporary, even if they last for the whole tax year.
- Dependent is born or dies – A child born or died during the year is treated as having lived with you for more than half of the tax year if your home was their main home while alive during the year.
- Absence for special circumstances – Absences for reasons such as illness, education, business, vacation or military service are temporary if (1) it is reasonable to expect the dependent will return to your home and (2) you continue to maintain a home for them during the absence.
Death of qualifying dependent
If your qualifying dependent dies during the year, you can still claim head of household status for that year if you paid more than half the cost of keeping up your home for the entire year.
Married individuals
You can claim head of household even if you are married if you meet the following tests:
- You file a separate return from your spouse
- You paid more than half the cost of keeping up your home for the required period
- Your spouse did not live in your home at any time during the last 6 months of the tax year
Your spouse is considered to live in your home during periods of temporary absence, such as illness, education, business, vacation or military service. You cannot claim head of household if you and your spouse lived apart during the last 6 months due to marital discord.
Nonresident alien spouse
You can claim head of household even if you are married to a nonresident alien if you meet the following tests:
- You are a U.S. citizen or resident alien
- Your nonresident alien spouse did not elect to be treated as a U.S. resident alien for tax purposes
- You meet the other requirements for head of household status
Tax benefits
Claiming head of household provides greater tax benefits than filing as single or married filing separately. For the 2021 tax year, the standard deduction amounts are:
Filing Status | Standard Deduction |
---|---|
Single | $12,550 |
Head of Household | $18,800 |
Married Filing Separately | $12,550 |
In addition to a higher standard deduction, head of household filers also benefit from wider tax brackets, meaning more taxable income is subject to lower rates. Here are the 2021 tax brackets for each filing status:
Tax Rate | Single | Head of Household | Married Filing Separately |
---|---|---|---|
10% | $0 to $9,950 | $0 to $14,200 | $0 to $9,950 |
12% | $9,951 to $40,525 | $14,201 to $54,200 | $9,951 to $40,525 |
22% | $40,526 to $86,375 | $54,201 to $86,350 | $40,526 to $86,375 |
24% | $86,376 to $164,925 | $86,351 to $164,900 | $86,376 to $164,925 |
32% | $164,926 to $209,425 | $164,901 to $209,400 | $164,926 to $209,425 |
35% | $209,426 to $523,600 | $209,401 to $523,600 | $209,426 to $314,150 |
37% | Over $523,600 | Over $523,600 | Over $314,150 |
How to file as head of household
Follow these steps to file your taxes as head of household:
- Determine your eligibility – Review the dependent, home and financial support requirements.
- Choose your filing status – On your tax return, select the “Head of household” option.
- Report your dependent’s information – Provide your dependent’s name, social security number and relationship.
- Claim your standard deduction – Use the larger head of household standard deduction amount.
- Check tax brackets and rates – Calculate tax using the appropriate head of household columns.
- Report child care expenses – These may qualify for the child and dependent care credit.
- File your return – Submit Form 1040 or 1040-SR with your filing status selected.
What tax forms do you need?
The main form required is either Form 1040 or 1040-SR. You’ll fill this out by checking the “Head of household” option for your filing status. You’ll also include the following if they apply to your situation:
- Form 2120 – Multiple Support Declaration if you are claiming certain dependents also supported by others.
- Form 2441 – Child and Dependent Care Expenses to claim this tax credit.
- Schedule EIC – Earned Income Credit if your filing status makes you eligible for EIC.
Switching filing statuses
It’s possible your filing status will change from one year to the next if your marital or family situation changes. Here are some cases where you may switch your filing status:
- From single to head of household – You gained a qualifying dependent.
- From qualifying widow(er) to head of household – Your dependent child still lived with you after the 2-year qualifying widow(er) period ended.
- From head of household to single – Your dependent child turned 19 and is no longer a student, or you no longer provide the main home.
- From head of household to married filing jointly – You got married.
What if you’re audited?
The IRS may ask for documentation to prove your head of household eligibility if you are audited. Have the following records on hand:
- Dependent’s birth certificate and/or social security card
- School records confirming full-time student status
- Rental agreement, mortgage interest statement, or property tax records
- Receipts for household and dependent expenses
Errors to avoid
Avoid the following common errors when claiming head of household status:
- Not meeting the residency test – Your dependent must live with you for more than half the year.
- Letting your child incorrectly file as your dependent – Review eligibility tests to determine who should claim the exemption.
- Incorrectly claiming your status as head of household – Make sure you meet all requirements.
- Forgetting to switch your filing status when your situation changes.
- Claiming a spouse or child who doesn’t qualify as your dependent.
Frequently asked questions
Can a married person file as head of household?
Yes, a married person can file as head of household if they are legally separated or living apart from their spouse during the last 6 months of the tax year. You must also maintain a household that was the main home for your dependent child for more than half the year.
What happens if two taxpayers claim the same dependent?
If two taxpayers try to claim the same dependent, the IRS will apply the tiebreaker rules to determine who can claim the dependent. This will determine who qualifies for head of household status. Generally, the tiebreaker rules award the deduction to the parent, foster parent, or relative who had the higher adjusted gross income.
Can I file as head of household with a parent as a dependent?
Yes, you can claim head of household status with a parent as a dependent, as long as you provide more than half of their financial support and maintain the main home they lived in for more than half the year. The parent would qualify as your qualifying relative.
How many years can you claim head of household?
There is no limit on the number of years you can file as head of household, as long as you continue to meet the eligibility requirements. Your qualifying dependent can be the same person or change over the years. Your marital status can also change and not prevent you from claiming head of household in the future if you qualify.
Conclusion
Filing as head of household provides valuable tax benefits for unmarried individuals supporting a home and dependents. Take the time to understand all requirements and ensure you qualify before claiming this status. Keep records that prove your eligibility in case the IRS ever requests documentation. With the proper documentation and understanding of the requirements, you can benefit from head of household tax rates and deductions.