Head of Household

Tax Planning
Updated Apr 2026

An IRS filing status for unmarried taxpayers supporting a qualifying dependent, offering a larger standard deduction than Single.

Tax laws change annually and vary by country. The information on this page is for educational purposes only. Always verify figures with current official sources (IRS, HMRC, CRA, ATO) and consult a qualified tax professional before making any tax-related decision.

What is Head of Household?

Head of Household (HOH) is an IRS filing status available to unmarried taxpayers who paid more than half the cost of keeping up a home for a qualifying person—typically a child or dependent parent—for more than half the tax year. HOH provides a larger standard deduction and lower marginal tax rates than the Single status, but lower benefits than Married Filing Jointly. The taxpayer must be considered unmarried on the last day of the tax year and cannot file as Qualifying Surviving Spouse.

Example

Example

A single mother pays rent, utilities, and groceries for herself and her 8-year-old child. For 2024, filing as Head of Household gives her a $21,900 standard deduction versus $14,600 for Single, and she enters the 12% bracket at income above $16,550 rather than $11,600. This difference saves her several hundred dollars in federal tax.

Source: IRS Publication 501 — Dependents, Standard Deduction, and Filing Information

Sources
  1. IRS — Publication 501
  2. Investopedia — Head of Household