Tax Filing Status: Head of Household

Filing using the head of household (HOH) status in 2025

The head of household status provides a larger standard deduction and better tax rates for calculating federal income tax compared to filing using the single status. This can mean you’ll pay less in taxes.

What are the 5 filing statuses?

Your filing status determines your standard deduction, your tax rate and the credits you are eligible for, and how much of the credit you can claim.

You also use your current tax filing status to properly fill out an IRS Form W-4, which is the standard tax form submitted to employers to inform them how much federal tax to withhold from an employee’s paycheck.

And you need to know your filing status when it comes time to file your taxes, so that you can file a tax return complete with all your allowed deductions and credits, to maximize your refund.

Before we dive into the head of household status, let’s go over the 5 tax filing statuses the IRS recognizes.

• Single
• Married filing jointly
• Married filing separately
• Head of household
• Qualifying surviving spouse

You can qualify for more than one filing status (for example, if you’re married, you’re able to file jointly or separately), so it’s best to go with the status that could offer the maximum deductions and credits you’d qualify for.

What does the head of household filing status mean?

The head of household filing status includes single parents and divorced or legally separated parents with a qualifying person living in the home. In addition, you can also be a taxpayer who provides support for a dependent parent or other relative under qualifying circumstances.

Your qualifying person other than a parent must live with you for more than 183 days in the year. You must have paid more than 50% of the costs for maintaining a home. You also must be a U.S. citizen or legal resident for the whole year.

Can I claim head of household without dependents?

Much of this answer is about your specific circumstances. You may still qualify for the head of household filing status even though you aren't entitled to claim your child as a dependent, if you meet the specific requirements.

The head of household (HOH) filing status has more requirements than any of the statuses. Taxpayers who qualify to file using the other filing statuses also qualify to use the HOH filing status if they meet the following requirements:

1. Keep up a home by paying more than half the cost of maintaining a home for the tax year.
2. Be unmarried or considered unmarried and must have a qualifying individual. A qualifying individual may be a qualifying child, a qualifying relative (grandparent, brother, sister) or a parent (the parent must be claimed as a dependent).
3. If considered unmarried, the qualifying individual must be their child claimed as a dependent.

Only one HOH filing status can be claimed for each household.

2025 standard deduction for the head of household status

As mentioned above, the standard deduction you’d be eligible for depends on your filing status. The head of household standard deduction in 2025 is $23,650. It’s the second-highest standard deduction that the IRS allows.

What is the difference between the head of household and the single filing status?

As seen in the chart above, the head of household filing status has a higher standard deduction amount than the single status, but not as favorable as the married filing jointly status. Those using the head of household status can have a lower taxable income and greater potential refund than when using the single filing status.

As always, work with your tax professional on what filing status is right for you and your family. You want to make sure that you’re accurately reflecting your specific situation.

Advantages of filing using the head of household status

Filing with the head of household status gives you a higher standard deduction and can put you in a more favorable tax bracket than filing using the single status. In addition, many tax credits have a higher qualifying threshold than when using the single status.

We’ll delve into a little background on tax brackets to give more light on why head of household may be more favorable.

The 2025 tax year—the return you'll file in 2026—will have the same seven federal income tax brackets as previous tax years. Use the income tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%, to determine your income taxes. Your filing status and taxable income are used to figure out which bracket you're in.

The U.S. system is a progressive tax system. This means each tax bracket builds on the earlier one. For example, if a head of household filing status taxpayer has a taxable income in the 22% tax bracket, it’s not all taxed at that rate. Instead, the first $17,000 is taxed at 10%, from $17,001 to $64,850 at 12% and the remaining income after $64,851 at 22%. The calculated tax amounts for each tax bracket are then added together for the total income tax amount.

What happens if you file using the wrong filing status?

You’ll want to work with a Tax Pro on what filing status works best for you. It’s important to note that you cannot claim the head of household status for being the one who makes the most money or makes the decisions in your family. To qualify for the HOH status you must specifically meet the IRS rules.

As outlined earlier in the article, to the IRS, you must be unmarried, have a qualifying person, and provide more than half the support of your household to qualify. A single parent whose 16-year-old dependent daughter who lives at home is a good example of a head of household status.

You always want to make sure your tax return is as accurate as possible. Making an error will only delay your refund and could result in penalties and added interest. And, you want to make sure you are claiming all the deductions and credits, so you can pay the lowest taxes or get the biggest refund.

No matter what filing status you choose, our Tax Pros are here for you, during tax time and throughout the year. Find a local Tax Pro today.

About the Author

Mark Steber is Senior Vice President and Chief Tax Officer for Jackson Hewitt. With over 30 years of experience, he oversees tax service delivery, quality assurance and tax law adherence. Mark is Jackson Hewitt’s national spokesperson and liaison to the Internal Revenue Service and other government authorities. He is a Certified Public Accountant (CPA), holds registrations in Alabama and Georgia, and is an expert on consumer income taxes including electronic tax and tax data protection.

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