Your tax filing status is affected by several key factors, such as being married, having dependents, or experiencing life changes like the death of a spouse.
Among the various options, the Head of Household (HOH) status is often considered the most advantageous for qualifying taxpayers. Taxpayers with this status benefit from a significantly higher standard deduction and more favorable tax bracket rules compared to filing as Single.
Below, we break down exactly how to qualify for Head of Household status, the required tests, and the financial benefits for the 2025 and 2026 tax years.
Key Requirements for Head of Household
To qualify as Head of Household, you generally must meet the following three criteria:
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Be Unmarried: You must be considered unmarried on the last day of the tax year.
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Have a Dependent: You must have at least one qualifying dependent living with you for more than half the year (though there are exceptions for parents).
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Pay Household Expenses: You must pay more than 50% of the cost of maintaining your household.
Important Notes on Qualifying:
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The “Considered Unmarried” Rule: Under a special IRS rule, even if you are not yet officially divorced, you are considered unmarried if you did not live with your spouse under one roof after June 30 of the tax year (the last six months).
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Supporting Parents: You will qualify if you claim elderly parents as dependents and pay more than half the cost of maintaining their home, even if they do not live with you.
How to Obtain Head of Household Status: The Three Tests
To claim HOH status, you must pass three specific IRS tests: The Unmarried Test, The Support Test, and The Qualifying Dependent Test.
1. The Unmarried Test
A taxpayer must be unmarried on the last day of the tax year (December 31) to file as Head of Household. As mentioned above, you may also be considered unmarried if you are still legally married but lived separately from your spouse for the last six months of the year.
2. The Support Test
The support test requires that you pay more than half the cost of maintaining your household during the tax year. You must pay at least 51% of the expenses; you won’t become Head of Household if you split expenses exactly in half with a roommate.
Qualifying household maintenance expenses include:
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Rent or mortgage interest payments
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Property taxes
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Property insurance
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Repairs and maintenance
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Utilities
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Groceries consumed in the home
Expenses that do NOT count toward the support test:
Unfortunately, this criterion doesn’t include personal expenses related to clothing, education, medical care, vacations, life insurance, or transportation.
Tip: Publication 501 will help you determine if you meet all household maintenance criteria.
Government Assistance Note: Income received from government assistance programs, such as “Temporary Assistance for Needy Families” (TANF), doesn’t count as financial support provided by the taxpayer for Head of Household status. You cannot include these funds in the amount you personally paid to support your household.
3. The Qualifying Dependent Test
Generally, your dependent(s) must live in your home for more than six months of the year. This is often the most complex rule. Only certain close relatives can be “qualifying persons” for HOH registration rules. These include:
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Your child, foster child, brother, sister, or descendant of one of these persons whom you claim as a dependent according to child requirements.
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Your child, foster child, brother, sister, or descendant of one of these persons whom you could claim as a dependent, but chose not to (e.g., the custodial parent releases the claim to the non-custodial parent).
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Your mother or father, whom you can claim as your dependent according to relationship requirements (they do not have to live with you).
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Your brother, sister, grandmother or grandfather, niece or nephew, whom you can claim as a dependent according to the rules.
The IRS provides an accessible diagram regarding qualifying persons in Table 4 of Publication 501.
IRS Tools for Determining Filing Status
Unsure if you qualify? The IRS provides an interactive filing status determination tool on its website. It takes approximately 5 minutes and can help determine if you are eligible for Head of Household status.
Financial Benefits: Deductions and Tax Brackets
Your filing status determines your standard deduction amount and the tax rates you will pay on your income. Head of Household status offers significant advantages over filing as Single.
Standard Deduction for Heads of Household
For the 2025 tax year (taxes filed in 2026), the standard deduction for Head of Household is $23,625.
Head of Household Tax Rates (2025 & 2026)
Heads of Household also benefit from wider tax brackets, meaning more of their income is taxed at lower rates compared to Single filers. They also receive benefits on long-term capital gains tax rates.
Here are the applicable income tax brackets for 2025 and 2026:
| Tax Rate | Income for 2025 Tax Brackets | Income for 2026 Tax Brackets |
| 10% | $17,000 or less | $17,700 or less |
| 12% | $17,001 to $64,850 | $17,701 to $67,450 |
| 22% | $64,851 to $103,350 | $67,451 to $105,700 |
| 24% | $103,351 to $197,300 | $105,701 to $201,750 |
| 32% | $197,301 to $250,500 | $201,751 to $256,200 |
| 35% | $250,501 to $626,350 | $256,201 to $640,600 |
| 37% | Over $626,350 | Over $640,600 |
Exceptions to the Rules and Common Questions
There are important exceptions regarding residency and dependents that may help you qualify.
Residency Exceptions:
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Students: According to the IRS, your child will still qualify if they live away at school for part of the year (temporary absence).
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Supporting Parents: There is a special exception for people who support their parents. You can claim them as your dependent and pass the support test provided you pay more than half the cost of maintaining their home for the year, even if they don’t live with you. This includes paying more than half the cost of maintaining your parents in an assisted living facility.
Can Both Husband and Wife Qualify?
Yes, it is possible that each of two married taxpayers can be considered Head of Household—provided they are divorced as of December 31 of the year, or haven’t lived together since July 1 (meeting the “considered unmarried” rule) and each meets the support and dependent tests independently for separate households.
What Happens If Two People Claim Head of Household Status?
Two unmarried parents cannot file as heads of household claiming the same dependents. The IRS will not accept both returns. If both taxpayers try to claim this status for supporting the same dependents, both may face penalties.
How Can I Prove to the IRS That Head of Household Status Suits Me?
If questioned, you must be able to prove you met the requirements. The IRS accepts various documents as proof; their list is provided in Form 886-H-HOH.
How Gennadiy Arnautov CPA Can Help
Head of Household status can provide lower tax rates and larger deductions, but its requirements are quite strict and often confusing. Our specialists will help you:
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Verify eligibility: We ensure you meet all criteria for Head of Household status.
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Determine dependents correctly: We help identify qualifying dependents and calculate household maintenance expenses accurately.
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Compare scenarios: We compare the tax consequences of Head of Household with other filing statuses to ensure you get the maximum benefit.
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Avoid penalties: We help prevent mistakes that can lead to additional assessments or IRS penalties.
Don’t lose tax benefits due to incorrect status! Properly chosen Head of Household status can significantly reduce your tax bill.
Contact Gennadiy Arnautov CPA for professional consultation and confidence in your tax status choice.
