What Is Head of Household (HOH)?
Head of household is a filing status on tax returns used by unmarried taxpayers who support and house a qualifying person. Taxpayers may file tax returns as head of household (HOH) if they are unmarried andpay more than half the cost of supporting and housing a qualifying person.
The head of household filing status is meant to give single or separated individuals with dependents a financial boost. Taxpayers eligible toclassify themselves as an HOH gethigher standard deductions and lower tax rates than taxpayers who file as single or married filing separately.
Key Takeaways
- Head of household is a filing status on tax returns used by unmarried taxpayers who support and house a qualifying person.
- To qualify for head of household (HOH) tax filing status, you must file a separate individual tax return, be considered unmarried, and have a qualifying child or dependent.
- The qualifying person must generally be either a child or parent of the HOH.
- The HOH must pay for more than one-half of the qualifying person’s support and housing costs.
- The purpose of the HOH filing status is to provide single or separated individuals with dependents a financial boost.
Understanding Head of Household (HOH)
Head of household is a filing status available totaxpayers who meet certain qualifying thresholds.They must fileseparate individual tax returns, be considered unmarried, and have a qualifying dependent, such as a child or parent. Further, the HOH must paymore than one-half the cost of supporting the qualifying person andmore than one-half the cost of maintaining that qualifying person’s primary home. Here's who can file.
The IRS provides a breakdown of what constitutes a qualified person in Table 4of Publication 501.
Unmarried
To be considered unmarried, the HOHmust be single, divorced, or regarded as unmarried.For example, married taxpayers would be regarded as unmarried if they did not live with their spouse during the last six months of the tax year. The status further requires that the HOH meet either of these two requirements:
- The HOH is married to a nonresident alien whom theyelect not totreat as aresident alien.
- TheHOH islegallyseparatedunder a divorce or separate maintenance decree by the last day of the tax year.
Married taxpayers are considered unmarried if they have not lived with their spouse for the last six months of the tax year.
Financially Support a Qualifying Person
An HOH mustpayfor more than one-half of the cost of a qualifying person’s support and housing costs. The HOH must also pay more than one-half of the rent or mortgage, utilities, repairs, insurance, taxes, and other costs of maintaining the home where the qualifying person lives for more than half of the year. Thehome must be the taxpayer’s own home unless the qualifying person is the taxpayer’s parent and the home isthe property of that parent.
If the qualifying person is a parent who lives at another address, it's still possible to file as head of household—provided they are dependent on you and you cover more than half the cost of keeping up their home.
Personal Exemption Suspended
The enactment of the Tax Cuts and Jobs Act of 2017 (TCJA) resulted in the suspension of the personal exemption through 2025. Back when there was one, HOH filers had to be able to claim an exemption for their qualifying person.Taxpayers could release theirexemption to anoncustodial parent in a divorce proceeding or a legal separation agreement and remain eligible to file as an HOH.
Head of Household vs. Single
If you qualify, there can be significant advantages to filing as head of household rather than single. There are two main reasons for this:
- One is that the tax brackets are wider for people filing as head of household, rather than as single. For example, in 2022, single filers may reach the top of the 12% bracket with $41,775 ($44,725 in 2023), whereas heads of households may have up to $55,900 ($59,850 in 2023).
- Second, there is a larger standard deduction for people filing as head of household. This means that you can earn more money before you start paying taxes on it. In 2022, the standard deduction for people filing singly is $12,950 ($13,850 in 2023), compared with $19,400 for those filing as HOH ($20,800 in 2023).
Examples of Filing as Head of Household
Filing as an HOH can provide significant savings for taxpayers. Below we compare the tax burden for an individual earning $70,000 using the different filing statuses.
HOH vs. Single or Married Filing Separately
For 2022 tax returns, which are due April 2023, the HOH has a standard deduction of $19,400, reducing their $70,000 taxable income to $50,600. From that amount, $14,650 will be taxed at 10%, and $35,900 at 12%, bringing the total tax bill to $1,465 + $4,308 = $5,773.
In comparison, a taxpayer filing as single or married filing separately qualifies for a standard deduction of $12,950, reducing their taxable income from $70,000 to $57,050. Of that $57,050, $10,275 will be taxed at 10%, $31,499 at 12%, and the remaining $15,276 at 22%, resulting in a total tax bill of $1,027.5 + $3,779.88 + $3,360.72 = $8,168.1.
Thus, filing as an HOH saved this hypothetical taxpayer $2,395.10.
For the 2023 tax year, these savings will increase even more as income limits are adjusted for inflation, and the standard deduction rises $1,400 for HOH to $20,800, versus $900 to $13,850 for single filers.
| 2022 Tax Brackets for Single Filers, Married Couples Filing Jointly, and Heads of Households | |||
|---|---|---|---|
| 2022 Tax Rate | For SingleFilers | For Married Individuals Filing Joint Returns | For Heads of Households |
| 10% | $0 to $10,275 | $0 to $20,550 | $0 to $14,650 |
| 12% | $10,276 to $41,775 | $20,551 to $83,550 | $14,651 to $55,900 |
| 22% | $41,776 to $89,075 | $83,551 to $178,150 | $55,901 to $89,050 |
| 24% | $89,076 to $170,050 | $178,151 to $340,100 | $89,051 to $170,050 |
| 32% | $170,051 to $215,950 | $340,101 to $431,900 | $170,051 to $215,950 |
| 35% | $215,951 to $539,900 | $431,901 to $647,850 | $215,951 to $539,900 |
| 37% | $539,901 or more | $647,851 or more | $539,901 or more |
| 2023 Tax Brackets for Single Filers, Married Couples Filing Jointly, and Heads of Households | |||
|---|---|---|---|
| 2023 Tax Rate | For SingleFilers | For Married Individuals Filing Joint Returns | For Heads of Households |
| 10% | $0 to $11,000 | $0 to $22,000 | $0 to $15,700 |
| 12% | $11,001 to $44,725 | $22,001 to $89,450 | $15,701 to $59,850 |
| 22% | $44,726 to $95,375 | $89,451 to $190,750 | $59,851 to $95,350 |
| 24% | $95,376 to $182,100 | $190,751 to $364,200 | $95,351 to $182,100 |
| 32% | $182,101 to $231,250 | $364,201 to $462,500 | $182,101 to $231,250 |
| 35% | $231,251 to $578,125 | $462,501 to $693,750 | $231,251 to $578,100 |
| 37% | $578,126 or more | $693,751 or more | $578,101 or more |
Who Qualifies as Head of Household?
To file taxes as head of household, you must be considered unmarried, pay at least half of the household expenses, and have either a qualified dependent living with you more than half the year or a parent for whom you cover half of housing costs.
Should I Claim Single or Head of Household Status?
For tax purposes, it is almost always better to be head of household. Head of household filers have a lower tax rate and higher standard deductions than single filers.
What Is the Standard Deduction for Head of Household?
In the 2022 tax year, the portion of income not subject to tax for heads of households is $19,400. In the 2023 tax year, that threshold increases to $20,800.
The Bottom Line
Head of household (HOH) is a filing status for tax returns. It is used by unmarried taxpayers who support and house a qualifying person. To qualify for head of household (HOH) tax filing status, you must file a separate individual tax return, be considered unmarried, and have a qualifying child or dependent.
The purpose of the HOH filing status is to provide single or separated individuals with dependents a financial boost. If you qualify, it is almost always better to be head of household. Head of household filers have a lower tax rate and higher standard deductions than single filers.
