Out of all the filing statuses, Head of Household (HOH) is one of the most misunderstood and underutilized filing statuses among taxpayers. Keep reading to learn everything you need to know about this filing status and determine if it’s the right one for your tax situation.
What is the Head of Household Filing Status?
The HOH filing status is meant to give single or separated taxpayers with dependents a break come tax time because of its wider tax brackets and higher standard deduction amount. Filing as Head of Household can maximize deductions, credits, and ultimately your tax refund, making it a beneficial status for those who are eligible. Many taxpayers find this filing status to be confusing because it has more specific requirements than other filing statuses. See if you qualify below.
Who can file as Head of Household?
To be eligible to file as HOH, taxpayers must meet the following requirements:
- You must have at least one qualifying dependent – a child or relative that relies on you for financial support
- You must be responsible for more than half of the household expenses
- You must be considered unmarried on the last day of the tax year. To be considered unmarried, you must be single or divorced.
- If you got married in the new year and are filing your return for the previous year, you may still be eligible to file as HOH for that tax year since you were unmarried on December 31.
This credit isn’t just for parents. You may be living with and taking care of an elderly parent who could be considered a dependent. In this case, you could claim them if you meet the other requirements.
Who is considered unmarried for tax purposes?
There are cases when a person could be legally married and still qualify to file as HOH. The IRS requires that HOH filers be considered “unmarried” as of the last day of the tax year. You qualify as unmarried if you meet the following criteria:
- You are not filing a joint return
- You paid more than half of the costs related to keeping up a home
- Your spouse did not live with you for the last six months of the year
- Your home was the main residence for your dependent(s) for at least six months of the year
- No one else is eligible to claim your dependent(s)
What’s the difference between filing as Single vs. Head of Household?
Filing as HOH can be more beneficial than filing as single, primarily due to a higher standard deduction and wider tax brackets that can result in lower rates. For tax year 2024, the standard deduction is $21,900 for HOH compared to $14,600 for single filers. For single parents supporting a child, filing as HOH can better maximize tax benefits and refunds. However, if you don’t have dependents and your financial situation is straightforward, filing as single may be simpler.
Head of Household tax brackets
As mentioned, this filing status has more generous tax brackets and a higher standard deduction than other filing statuses. See the comparison table below.
Tax Brackets for Tax Year 2024
| Tax Rate | Single | Married filing Separately | Head of Household |
| 10% | Up to $11,600 | Up to $11,600 | Up to $16,550 |
| 12% | $11,601 to $47,150 | $11,601 to $47,150 | $16,551 to $63,100 |
| 22% | $47,151 to $100,525 | $47,151 to $100,525 | $63,101 to $100,500 |
| 24% | $100,526 to $191,950 | $100,526 to $191,950 | $100,501 to $191,950 |
| 32% | $191,951 to $243,725 | $191,951 to $243,725 | $191,951 to $243,700 |
| 35% | $243,726 to $609,350 | $243,726 to $365,600 | $243,701 to $609,350 |
| 37% | $609,351 or more | $365,601 or more | $609,351 or more |
Standard Deduction Amounts for 2024
- Single or Married Filing Separately (MFS) $14,600
- Head of Household (HOH) $21,900
*Note: These figures are up to date for tax year 2024 (taxes filed in 2025).
Can two people claim Head of Household?
Two people cannot claim HOH on the same tax return, You’d both have to file as married filing jointly if you plan on filing taxes together. But two people living in the same household can claim HOH if they both meet the requirements listed above.
Benefits of filing as Head of Household
Filing as HOH allows for lower tax rates compared to other filing statuses. Additionally, HOH filers receive a higher standard deduction, which reduces taxable income and can further lower the amount of tax owed. The HOH status can help you save money on taxes by placing you in a more favorable tax bracket and decreasing your taxable income, making it beneficial for eligible individuals.
FAQs about filing as Head of Household:
Filing as HOH can offer significant tax advantages to eligible individuals. To help you better understand this filing status and its benefits, here are some frequently asked questions.
How much do you get for filing Head of Household?
The answer to this question depends on your overall financial situation in addition to your filing status. If you choose to take the standard deduction, you can expect to subtract $21,900 of your income for taxes filed in 2025.
Can you file as Head of Household without having a dependent?
No, in order to claim HOH, you must have a qualifying dependent. Which is typically defined as a child or relative who lives with you for more than half the year and you provide financial support.
Can you file as Head of Household if you’re married?
No, generally you can’t file as HOH if you’re married. The only exception is if you live apart from your spouse for at least the last six months of the year, file your return separately from your spouse, and claim a dependent.
What if I filed as single when I could’ve filed as Head of Household?
If you’re eligible to file as HOH, but you already submitted your return using another filing status, you can amend your tax return within three years using Form 1040X.
You can get it done with TaxSlayer, and we’ll walk you through the process with all the forms you need to amend your return.
