413:
425:
51:
766:
303:
439:
752:. It was created to provide tax relief to single-parent households, who previously faced the same tax rates as single people without children despite the additional financial obligations inherent in raising children. It did this, in effect, by extending a "portion of the tax benefits that two-parent families received under the marital income splitting regime adopted nationally in 1948".
684:(1) Qualifying Child MUST meet all the tests. For Example a 25-year-old full-time student does not qualify as a child but may qualify as a Qualifying Relative if the tests are met. See Table 5 Pub 501 (2012). In this case you could not file as HOH. If the tests are met you could file as single or married filing separately and claim an exemption for the non qualified child.
726:
If the qualifying person is the taxpayer's father or mother, the taxpayer may file as Head of
Household even if the father or mother does not live with the taxpayer. However, the taxpayer must be able to claim the exemption for the father or mother. Also, the taxpayer must pay more than half the cost
515:
for the child. However, this test is still met if the only reason that the taxpayer cannot claim the child's exemption is that the noncustodial parent is claiming the exemption (under a written release of exemption or a pre-1985 decree of divorce, decree of separate maintenance, or written separation
494:
To be eligible for the head of household filing status, a taxpayer must be unmarried or "considered unmarried". A person is unmarried as long as they are not legally married on the last day of the tax year. People who were legally married on the last day of the tax year can still be eligible for the
520:
A taxpayer may also be considered unmarried for head of household purposes if their spouse is a nonresident alien and the taxpayer does not elect to treat the spouse as a resident alien. In that case, the taxpayer can file as a head of household while still being considered married for purposes of
394:
Advocates of the head of household filing status argue that it is an important financial benefit to single parents, and particularly single mothers, who have reduced tax burdens as a result of the status. Critics, however, argue that it is poorly targeted, delivering larger benefits to those with
823:
poverty threshold for a household with a parent under 65 and a child under 18) saves $ 613 by filing as a head of household rather than a single filer. A single parent who uses the standard deduction and has a pre-tax income over $ 542,400, by contrast, would save $ 3,764.50. As income decreases
735:
To qualify for Head of
Household filing status, the taxpayer must have paid more than half the cost of keeping up a home for the year. Costs can include property taxes, mortgage interest, rent, utilities, repairs and maintenance, insurance, and food eaten in the home. Costs such as education,
788:, have proposed eliminating the head of household status—which would save the federal government roughly $ 16 billion per year—and use the savings to fund increased child benefits that benefit low and middle-income families equally or more than wealthy families. Senator
760:
The head of household status has been criticized for being a poorly targeted way to deliver financial assistance to single parents as the size of the benefit is smallest for those with the lowest incomes and the largest for those with the highest incomes:
451:
The Head of
Household filing status was created in 1951 to acknowledge the additional financial burdens faced by single people caring for dependents. Consequently, it provides single parents and other people caring for qualifying dependents with a larger
727:
of keeping up a home that was the main home for the entire year for the father or mother. The taxpayer is considered keeping up the father or mother's main home by paying more than half the cost of keeping the parent in a rest home for the elderly.
779:
would have received a benefit that is at least 6 times smaller than the benefit that a very high earner who used the standard deduction would have received. Several political commentators and politicians, from both the
1002:
533:
To file as a head of household, a qualifying person must have lived with the taxpayer for at least half of the year, excluding certain temporary absences (there are also special rules for dependent parents, see
460:
compared to single filers, reducing their tax liabilities (see chart). In 2021, for instance, heads of households were entitled to an $ 18,800 standard deduction, compared to $ 12,550 for single filers.
895:
792:, for instance, proposed in his "Family Security Act" to use the savings from eliminating the head of household status to partially fund a child allowance (which would replace the existing
495:
head of household filing status if they satisfy several requirements that enable them to be "considered unmarried". To be considered unmarried, all of the following conditions must be met:
1329:
989:
942:
1167:
661:
is not related in one of the ways listed below and is a qualifying relative only because he or she lived with the taxpayer for the whole year as a member of the household
796:) that provides $ 250 monthly per child ages 6–17 and $ 350 monthly per child ages 0–5 for all families with incomes below $ 200,000 if single and $ 400,000 if married.
1293:
1365:
997:
132:
882:
692:
Other than a father or mother, the following types of relationships may qualify a dependent as a qualifying person for head of household purposes:
1447:
345:
72:
1390:
331:
289:
212:
1260:
962:
1318:
990:"Benefits to Families and Individuals from the Major Family and Education Tax Provisions under Current Law: Summary for Taxable Year 2023"
854:
He later released a modified plan, the "Family
Security Act 2.0", that included a phase-in affecting families with incomes below $ 10,000.
386:
Usually have a qualifying person who lived with the head in the home for more than half of the tax year unless the qualifying person is a
1192:
207:
162:
107:
412:
512:
457:
362:
77:
233:
187:
1414:
932:
383:
Have paid more than half the cost of keeping up a home for the tax year (either one's own home or the home of a qualifying parent).
793:
192:
157:
97:
1154:
102:
87:
82:
1282:
479:
A qualifying person must have lived with the taxpayer for more than half of the year, with some exceptions and special rules.
890:
803:, for not accounting for the costs of having more than one child, and for creating additional complexity in the tax code.
197:
175:
92:
60:
42:
772:
444:
2021 tax savings by income from filing as head of household rather than as a single filer, using the standard deduction.
249:
127:
1227:
1222:
1197:
842:
1136:
1106:
1069:
1039:
264:
1255:
430:
Chart of 2021 marginal tax rates for single filers and for heads of households, with use of the standard deduction.
424:
137:
819:
In 2021, a single parent with one child who uses the standard deduction and has a pre-tax income of $ 18,677 (the
508:
The taxpayer's home was the main home of his or her child, stepchild, or foster child for more than half the year.
324:
696:
Child, stepchild, foster child, or a descendant of any of them. (A legally adopted child is considered a child.)
1131:
1101:
1064:
1034:
522:
112:
147:
67:
1355:
841:
increase federal tax receipts. $ 16 billion is a rounded yearly average based on savings projected by the
745:
50:
34:
505:
The taxpayer's spouse must not have lived in the home at any time during the last six months of the year.
117:
1381:"When Marriage Doesn't Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties"
317:
307:
244:
1380:
974:
785:
765:
749:
274:
239:
538:). The following table determines who is a qualifying person for Head of Household filing status:
1452:
1250:
800:
781:
776:
453:
366:
464:
In 2015, according to the Census
Population Survey, 76% of head of household filers were women.
718:
Any of these relationships that was established by marriage is not ended by death or divorce.
736:
clothing, vacation, and transportation are not included in the cost of keeping up the home.
714:
Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
502:
The taxpayer must have paid more than half the cost of keeping up the home for the tax year.
396:
182:
833:
Savings can fluctuate modestly from year to year, and will tend to grow in the long run as
395:
high incomes and smaller benefits to those with low incomes; and point out that it creates
1360:
1162:
937:
834:
284:
269:
482:
The taxpayer must have paid at least half of the costs of keeping up a home for the year.
365:
for individual United States taxpayers. It provides preferential tax rates and a larger
1385:
352:
142:
1441:
820:
152:
122:
472:
There are three basic eligibility criteria for the head of household filing status:
824:
further below the poverty line, the percent difference between two grows further.
771:
In 2021, for instance, a single parent with one child whose income was below the
17:
789:
561:
a qualifying person, whether or not one can claim an exemption for that person.
438:
1427:
225:
1155:"Taxation of the Family: Testimony before the House Ways and Means Committee"
838:
1217:
1123:
1093:
1056:
1026:
418:
Table of 2021 marginal tax rates for single filers and heads of households.
1124:"Publication 501: Dependents, Standard Deduction, and Filing Information"
1094:"Publication 501: Dependents, Standard Deduction, and Filing Information"
1057:"Publication 501: Dependents, Standard Deduction, and Filing Information"
1027:"Publication 501: Dependents, Standard Deduction, and Filing Information"
259:
883:"Elimшврь inating the Head of Household Filing Status Would Hurt Women"
279:
254:
202:
963:"Beyond Head of Household: Rethinking the Taxation of Single Parents"
699:
Brother, sister, half-brother, half-sister, stepbrother, stepsister.
933:"Head of household filing status is a flawed way to help children"
634:
that person lived with the taxpayer for more than half the year
344:
This article is about the tax term. For the similar terms, see
372:
To use the Head of
Household filing status, a taxpayer must:
499:
The taxpayer must file a separate return from their spouse.
476:
The taxpayer must be unmarried or considered unmarried.
672:
the taxpayer cannot claim an exemption for that person
650:
did not live with taxpayer for more than half the year
377:
1218:"Eliminate or Modify Head-of-Household Filing Status"
711:
Brother or sister of the taxpayer's father or mother.
702:
Grandparent or direct ancestor but not foster parent.
744:
The head of household status was created in 1951 by
708:
Son or daughter of the taxpayer's brother or sister.
369:
for single people caring for qualifying dependents.
27:
Filing status for individual United States taxpayers
988:Ackerman, Deena; Cooper, Michael (April 25, 2022).
642:
the taxpayer can claim an exemption for that person
1413:
631:Qualifying relative other than a father or mother
399:and adds additional complexity to the tax code.
601:Qualifying relative who is a father or mother
1354:McCabe, Joshua; Orr, Robert (June 15, 2022).
535:
486:These are explained in greater detail below.
387:
325:
8:
1415:"The Head of Household Status as a Tax Boon"
638:is related in one of the ways listed below,
1290:Official Website of US Senator Mitt Romney
764:
351:For historical origins of the phrase, see
332:
318:
29:
1356:"Analysis of the Family Security Act 2.0"
799:It has also been criticized for creating
1021:
1019:
1017:
1015:
998:United States Department of the Treasury
956:
954:
952:
540:
1335:from the original on September 13, 2022
1263:from the original on September 15, 2022
1142:from the original on September 1, 2022.
1112:from the original on September 1, 2022.
1075:from the original on September 1, 2022.
1045:from the original on September 1, 2022.
961:Goldin, Jacob; Liscow, Zachary (2018).
867:
812:
41:
1212:
1210:
1208:
1153:Steuerle, C. Eugene (April 15, 1997).
511:The taxpayer must be able to claim an
7:
1412:Hoffman, Wallace E. (January 2002).
1088:
1086:
1084:
1082:
926:
924:
922:
920:
918:
916:
877:
875:
873:
871:
1368:from the original on June 15, 2022.
1299:from the original on March 16, 2022
1008:from the original on June 15, 2022.
945:from the original on June 29, 2022.
1173:from the original on July 29, 2022
620:claim an exemption for that person
608:claim an exemption for that person
590:claim an exemption for that person
574:claim an exemption for that person
25:
1393:from the original on May 14, 2022
1230:from the original on May 13, 2022
901:from the original on June 6, 2022
490:Unmarried or considered unmarried
234:Automated payment transaction tax
1379:LaJoie, Taylor (June 23, 2020).
1326:Office of US Senator Mitt Romney
1135:. January 28, 2022. p. 16.
437:
423:
411:
301:
98:Generation-skipping transfer tax
49:
1105:. January 28, 2022. p. 9.
1068:. January 28, 2022. p. 7.
1038:. January 28, 2022. p. 8.
674:
663:
652:
644:
622:
610:
592:
576:
560:
113:Internal Revenue Service (IRS)
1:
1448:Taxation in the United States
1319:"The Family Security Act 2.0"
931:Orr, Robert (June 28, 2022).
198:State and local tax deduction
43:Taxation in the United States
250:Efficient Taxation of Income
1223:Congressional Budget Office
1198:United States Census Bureau
891:National Women's Law Center
845:for the years 2021 to 2030.
843:Joint Committee on Taxation
118:Internal Revenue Code (IRC)
1469:
350:
343:
1283:"The Family Security Act"
705:Stepfather or stepmother.
630:
600:
554:
1132:Internal Revenue Service
1102:Internal Revenue Service
1065:Internal Revenue Service
1035:Internal Revenue Service
722:Special rule for parents
536:Special rule for parents
523:earned income tax credit
308:United States portal
176:State and local taxation
138:Constitutional authority
33:This article is part of
1256:People's Policy Project
550:THEN that person is...
380:at the end of the year.
68:Alternative minimum tax
1249:Bruenig, Matt (2019).
973:: 367–413 – via
458:preferential tax rates
265:Hall–Rabushka flat tax
1251:"The Family Fun Pack"
678:a qualifying person.
667:a qualifying person.
656:a qualifying person.
645:a qualifying person.
626:a qualifying person.
611:a qualifying person.
596:a qualifying person.
577:a qualifying person.
555:Qualifying child (1)
544:If the person is a...
346:Head of the household
290:Border-adjustment tax
1226:. December 9, 2020.
1193:"Poverty Thresholds"
688:Qualifying relatives
378:considered unmarried
245:Competitive Tax Plan
975:Stanford Law School
750:Revenue Act of 1951
275:Taxpayer Choice Act
801:marriage penalties
777:standard deduction
454:standard deduction
397:marriage penalties
367:standard deduction
226:Federal tax reform
1292:. February 2021.
775:and who used the
731:Keeping up a home
682:
681:
529:Qualifying person
359:Head of Household
342:
341:
143:Taxpayer standing
73:Capital gains tax
18:Head of household
16:(Redirected from
1460:
1432:
1431:
1417:
1409:
1403:
1402:
1400:
1398:
1376:
1370:
1369:
1351:
1345:
1344:
1342:
1340:
1334:
1323:
1315:
1309:
1308:
1306:
1304:
1298:
1287:
1279:
1273:
1272:
1270:
1268:
1246:
1240:
1239:
1237:
1235:
1214:
1203:
1202:
1189:
1183:
1182:
1180:
1178:
1172:
1159:
1150:
1144:
1143:
1141:
1128:
1120:
1114:
1113:
1111:
1098:
1090:
1077:
1076:
1074:
1061:
1053:
1047:
1046:
1044:
1031:
1023:
1010:
1009:
1007:
994:
985:
979:
978:
958:
947:
946:
928:
911:
910:
908:
906:
900:
887:
879:
855:
852:
846:
831:
825:
817:
794:child tax credit
768:
541:
441:
427:
415:
388:dependent parent
376:Be unmarried or
334:
327:
320:
306:
305:
304:
236:
213:State tax levels
183:State income tax
128:Revenue by state
61:Federal taxation
53:
30:
21:
1468:
1467:
1463:
1462:
1461:
1459:
1458:
1457:
1438:
1437:
1436:
1435:
1411:
1410:
1406:
1396:
1394:
1378:
1377:
1373:
1361:Niskanen Center
1353:
1352:
1348:
1338:
1336:
1332:
1321:
1317:
1316:
1312:
1302:
1300:
1296:
1285:
1281:
1280:
1276:
1266:
1264:
1248:
1247:
1243:
1233:
1231:
1216:
1215:
1206:
1191:
1190:
1186:
1176:
1174:
1170:
1163:Urban Institute
1157:
1152:
1151:
1147:
1139:
1126:
1122:
1121:
1117:
1109:
1096:
1092:
1091:
1080:
1072:
1059:
1055:
1054:
1050:
1042:
1029:
1025:
1024:
1013:
1005:
992:
987:
986:
982:
960:
959:
950:
938:Niskanen Center
930:
929:
914:
904:
902:
898:
885:
881:
880:
869:
864:
859:
858:
853:
849:
835:economic growth
832:
828:
821:Census Bureau's
818:
814:
809:
758:
742:
733:
724:
690:
531:
492:
470:
449:
448:
447:
446:
445:
442:
433:
432:
431:
428:
420:
419:
416:
405:
356:
349:
338:
302:
300:
295:
294:
285:Value added tax
270:Kemp Commission
232:
228:
218:
217:
178:
168:
167:
63:
28:
23:
22:
15:
12:
11:
5:
1466:
1464:
1456:
1455:
1450:
1440:
1439:
1434:
1433:
1404:
1386:Tax Foundation
1371:
1346:
1310:
1274:
1241:
1204:
1184:
1145:
1115:
1078:
1048:
1011:
980:
967:Tax Law Review
948:
912:
866:
865:
863:
860:
857:
856:
847:
826:
811:
810:
808:
805:
782:political left
757:
754:
741:
738:
732:
729:
723:
720:
716:
715:
712:
709:
706:
703:
700:
697:
689:
686:
680:
679:
673:
669:
668:
662:
658:
657:
651:
647:
646:
643:
632:
628:
627:
621:
613:
612:
609:
602:
598:
597:
591:
579:
578:
575:
563:
562:
559:
556:
552:
551:
548:
545:
530:
527:
518:
517:
509:
506:
503:
500:
491:
488:
484:
483:
480:
477:
469:
466:
443:
436:
435:
434:
429:
422:
421:
417:
410:
409:
408:
407:
406:
404:
401:
392:
391:
384:
381:
353:Pater familias
340:
339:
337:
336:
329:
322:
314:
311:
310:
297:
296:
293:
292:
287:
282:
277:
272:
267:
262:
257:
252:
247:
242:
237:
229:
224:
223:
220:
219:
216:
215:
210:
208:Land value tax
205:
200:
195:
190:
185:
179:
174:
173:
170:
169:
166:
165:
160:
155:
150:
145:
140:
135:
130:
125:
120:
115:
110:
105:
100:
95:
90:
85:
80:
75:
70:
64:
59:
58:
55:
54:
46:
45:
39:
38:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
1465:
1454:
1451:
1449:
1446:
1445:
1443:
1429:
1425:
1421:
1416:
1408:
1405:
1397:September 18,
1392:
1388:
1387:
1382:
1375:
1372:
1367:
1363:
1362:
1357:
1350:
1347:
1339:September 18,
1331:
1328:. June 2022.
1327:
1320:
1314:
1311:
1295:
1291:
1284:
1278:
1275:
1267:September 18,
1262:
1258:
1257:
1252:
1245:
1242:
1234:September 18,
1229:
1225:
1224:
1219:
1213:
1211:
1209:
1205:
1200:
1199:
1194:
1188:
1185:
1177:September 18,
1169:
1165:
1164:
1156:
1149:
1146:
1138:
1134:
1133:
1125:
1119:
1116:
1108:
1104:
1103:
1095:
1089:
1087:
1085:
1083:
1079:
1071:
1067:
1066:
1058:
1052:
1049:
1041:
1037:
1036:
1028:
1022:
1020:
1018:
1016:
1012:
1004:
1000:
999:
991:
984:
981:
976:
972:
968:
964:
957:
955:
953:
949:
944:
940:
939:
934:
927:
925:
923:
921:
919:
917:
913:
897:
894:. July 2017.
893:
892:
884:
878:
876:
874:
872:
868:
861:
851:
848:
844:
840:
836:
830:
827:
822:
816:
813:
806:
804:
802:
797:
795:
791:
787:
783:
778:
774:
769:
767:
762:
755:
753:
751:
747:
739:
737:
730:
728:
721:
719:
713:
710:
707:
704:
701:
698:
695:
694:
693:
687:
685:
677:
671:
670:
666:
660:
659:
655:
649:
648:
641:
637:
633:
629:
625:
619:
616:the taxpayer
615:
614:
607:
604:the taxpayer
603:
599:
595:
589:
586:the taxpayer
585:
581:
580:
573:
570:the taxpayer
569:
565:
564:
557:
553:
549:
546:
543:
542:
539:
537:
528:
526:
524:
514:
510:
507:
504:
501:
498:
497:
496:
489:
487:
481:
478:
475:
474:
473:
467:
465:
462:
459:
455:
440:
426:
414:
402:
400:
398:
389:
385:
382:
379:
375:
374:
373:
370:
368:
364:
363:filing status
360:
354:
347:
335:
330:
328:
323:
321:
316:
315:
313:
312:
309:
299:
298:
291:
288:
286:
283:
281:
278:
276:
273:
271:
268:
266:
263:
261:
258:
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214:
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177:
172:
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164:
161:
159:
156:
154:
151:
149:
146:
144:
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188:Property tax
790:Mitt Romney
582:is married
566:is married
516:agreement).
468:Eligibility
108:Payroll tax
1442:Categories
1428:HeinOnline
862:References
163:Resistance
103:Income tax
88:Excise tax
83:Estate tax
1453:Tax terms
1303:April 12,
839:inflation
756:Criticism
558:is single
513:exemption
193:Sales tax
1391:Archived
1366:Archived
1330:Archived
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1168:Archived
1137:Archived
1107:Archived
1070:Archived
1040:Archived
1003:Archived
943:Archived
896:Archived
746:Congress
403:Overview
260:Flat tax
93:Gift tax
35:a series
905:14 June
740:History
280:USA Tax
255:FairTax
203:Use tax
158:Evasion
153:Protest
133:History
618:cannot
588:cannot
547:AND...
1420:Taxes
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807:Notes
786:right
361:is a
240:9–9–9
148:Court
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