Head of household

What It Means

Head of household is one of the five IRS filing statusesFiling statusThe category you file your federal return under, one of five the IRS sets, which decides your tax rates and standard deduction and depends on your marital status at year end. See more. It's for someone who is unmarried, or considered unmarried, on the last day of the year, who paid more than half the cost of keeping up a home, and who had a qualifying person living there for more than half the year. It carries a larger standard deductionStandard deductionA fixed dollar amount the IRS lets you subtract from income before tax, set by filing status and adjusted yearly; for 2026 it's $16,100 single and $32,200 joint. See more than single.

How People Say It

• "Since the divorce I file head of household."
• "Can I claim head of household if my mom lives with me?"
• "The cost of keeping up the home has to be more than half mine."

The Breakdown

What the rule says. According to the IRS, you can file as head of household if all three are true:

1. You're unmarried or considered unmarried on the last day of the year.
2. You paid more than half the cost of keeping up a home for the year.
3. A qualifying person lived with you in that home for more than half the year, not counting temporary absences such as school.

Standard deduction compared with single

Who it applies to. Unmarried people keeping up a home for a qualifying person, such as their child. Who counts as a qualifying person, and what counts as considered unmarried, are set out in IRS Publication 501.

Documents to have ready

• Records of what keeping up the home cost for the year. Publication 501 lists which costs count.
• Who paid each cost, so you can show your share was more than half.
• Proof of where the qualifying person lived, such as school or medical records showing the address.

Good to Know

The three tests come from the IRS "Filing status" page and Publication 501 (2025), checked October 1, 2026. Since the deduction amounts change every year, use the figures for the tax year on your return. If you're separated, sharing custody, or supporting a parent who lives elsewhere, the details in Publication 501 decide, and a tax professional can check your case before you file.

Related Terms and Categories

• Filing status

  The category you file your federal return under, one of five the IRS sets, which decides your tax rates and standard deduction and depends on your marital status at year end.

• Tax dependent

  A qualifying child or qualifying relative you can claim on your federal tax return, which can open credits and a better filing status if every IRS test is met.

• Standard deduction

  A fixed dollar amount the IRS lets you subtract from income before tax, set by filing status and adjusted yearly; for 2026 it's $16,100 single and $32,200 joint.

• Child tax credit

  A federal tax credit of up to $2,200 per qualifying child under 17 on 2025 returns, partly refundable, with the full amount at incomes up to $200,000 ($400,000 joint).

• Single parent

  A parent raising one or more children without a spouse or partner living in the home.

• Co-parenting

  Two parents who live apart sharing the job of raising their child, working together on rules, schedules and decisions across both homes.

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