Head of Household (HOH)
Use the Head of Household (HOH) Calculator →What is Head of Household (HOH)?
Head of Household (HOH) is a US federal tax filing status for unmarried taxpayers who financially support a qualifying person in their home. To qualify, you must be unmarried (or considered unmarried) on December 31, have paid more than half the cost of maintaining a home, and have a qualifying child or dependent who lived with you for more than half the year. A qualifying parent who does not live with you is also allowed.
HOH provides meaningfully better tax treatment than single filing. The 2025 standard deduction is $22,500 for HOH versus $15,000 for single - a $7,500 difference that alone saves $825 to $1,650 in tax depending on your bracket. HOH brackets are also wider: the 10% rate applies up to $17,000 (vs $11,925 for single) and the 12% bracket runs to $64,850 (vs $48,475 for single). For a single parent earning $55,000, filing HOH instead of single typically saves $1,500-$2,500 per year.
Married filers can qualify for HOH if they are considered unmarried - meaning they lived apart from their spouse for all of the last six months of the tax year, paid more than half the home costs, and had a qualifying child. This rule helps separated spouses who have not yet completed a divorce but are effectively living as single parents. Legal marital status alone does not prevent HOH if the considered-unmarried test is met.
When to use Head of Household (HOH)
Use HOH if you are unmarried (or considered unmarried), paid more than half the cost of your home, and a qualifying child lived with you for more than six months. It is the most advantageous status available to single parents. Always verify the qualifying-person requirements before claiming HOH - the IRS audits HOH claims regularly, and incorrect filing can trigger back taxes, penalties, and a two-year ban on claiming the status.
Worked examples
| Tax rate | Single (2025) | Head of Household (2025) | HOH advantage |
|---|---|---|---|
| 10% | $0 - $11,925 | $0 - $17,000 | Extra $5,075 taxed at 10% instead of 12% |
| 12% | $11,925 - $48,475 | $17,000 - $64,850 | Extra $16,375 taxed at 12% instead of 22% |
| 22% | $48,475 - $103,350 | $64,850 - $103,350 | Same upper threshold |
| Standard deduction | $15,000 | $22,500 | $7,500 more deducted before any tax |
Common pitfalls
The most common error is claiming HOH without a qualifying person. Your sibling, parent, or adult child may qualify - but only if they meet specific residency, age, and support tests. A second pitfall involves divorced parents: only the custodial parent (the one with whom the child lives for more nights during the year) can claim HOH. The noncustodial parent may be able to claim the child as a dependent via Form 8332, but this does not transfer HOH status. Incorrectly claiming HOH can result in repayment of taxes, a 20% accuracy penalty, and a two-year ban from claiming the status.
Frequently asked questions
Can I file as Head of Household if I am still legally married?
Yes, if you are considered unmarried. To qualify, you must have lived apart from your spouse for all of the last six months of the year, paid more than half the cost of maintaining a home, and have a qualifying child who lived with you for more than half the year. Legal separation or pending divorce is not required - physical separation is.
Does my qualifying child need to be my biological child?
No. A qualifying child for HOH purposes can be your biological child, stepchild, adopted child, foster child, sibling, step-sibling, or a descendant of any of these. The key tests are age (under 19, or under 24 if a full-time student), residency (lived with you more than half the year), and support (the child did not provide more than half of their own support).
What is the difference between HOH and single filing status?
HOH provides a $22,500 standard deduction versus $15,000 for single, and uses wider tax brackets. For a filer with $60,000 of taxable income before the deduction, HOH saves roughly $2,000-$3,000 in federal income tax compared to single filing. The trade-off is that HOH requires meeting strict qualifying-person and household cost tests.
Can two parents in the same household both claim Head of Household?
Only if they have different qualifying children. Two unmarried parents living together can each file HOH if each claims a different child as their qualifying person and each independently paid more than half the cost of maintaining that child's home. They cannot both claim HOH using the same child.