Qualifications for Claiming Head of Household

Did you know that claiming Head of Household could save you thousands of dollars on your taxes. The Head of Household filing status provides a higher standard deduction which lowers your tax rate and reduces your taxable income. The Head of Household (HOH) filing status can provide significant tax benefits, but not every taxpayer qualifies. This article outlines the basic qualifications for claiming HOH, but it is not exhaustive. For personalized advice, consult a tax professional or visit IRS.gov.

Filing Status Overview

When filing an individual tax return, taxpayers must select one of five filing statuses:

1. Married Filing Jointly $29,200

2. Married Filing Separately $14,600

3. Head of Household $21,900

4. Single $14,600

5. Qualifying Surviving Spouse $29,200

Below, we’ll focus on the requirements for electing the Head of Household (HOH) filing status.

General Qualifications for Head of Household

To qualify for the HOH filing status, you must meet the following criteria:

Unmarried at the End of the Tax Year

• You must be unmarried or considered unmarried as of December 31 of the tax  year.

• You may be considered unmarried if you did not live with your spouse during the last six months of the year (excluding temporary absences, such as for work or illness).

Qualifying Dependent

You must have a qualifying dependent whom you supported for more than half the year.

• This is typically a child, stepchild, or foster child who lived with you for at least six months of the year.

Household Maintenance

• You must have paid more than half the cost of maintaining your household during the year.

Qualifying expenses include:

• Property taxes

• Mortgage interest or rent

• Utilities

• Repairs and maintenance

• Food eaten at home

• Property insurance

• Other household expenses

Special Rules for Custodial and Noncustodial Parents

• A custodial parent may still qualify for HOH filing status even if they released the claim to the exemption for the child.

• The noncustodial parent, however, cannot use the child to claim HOH, the Earned Income Tax Credit (EITC), the credit for child and dependent care expenses, or the exclusion for dependent care benefits.

• The noncustodial parent may only claim the child as a dependent or for the Child Tax Credit (CTC) or Credit for Other Dependents (ODC) if eligible.

Claiming the Head of Household filing status can unlock valuable tax savings, but ensuring you meet all the qualifications is key. By understanding the rules and knowing what expenses and dependents qualify, you can take advantage of the benefits you’re entitled to. If you’re unsure about your eligibility, don’t leave money on the table—consult a trusted tax professional for guidance. Ready to maximize your tax savings? Start today and take the stress out of tax season!

Additional Resources

For more detailed guidance on qualifying dependents and the Head of Household filing status, refer to IRS Publication 501.

Disclaimer: This article is for informational purposes only. Consult a tax professional for advice specific to your financial situation.