Head of household
Head of household is a filing status for unmarried taxpayers who pay more than half the cost of keeping up a home for a qualifying person. It gives a larger standard deduction and wider tax brackets than single status.
The qualifying person must generally live with the taxpayer for more than half the year, though a dependent parent may live elsewhere if the taxpayer pays more than half the cost of the parent's home. A married person who lived apart from their spouse for the last six months of the year can be treated as unmarried.
Example. Rosa is divorced, her son lives with her all year and she pays the rent and bills, so she files as head of household.
By Binod Raj Singh, CPA (licensed in Montana) · Updated for the 2026-2027 exam windows · Last updated 2026-11-05