Key takeaways

• Head of household is a tax filing status that offers a higher standard deduction and wider tax brackets than filing as single.
• To file as head of household, you must meet the IRS qualifying criteria, including paying more than half of cost of keeping a household, and claiming a qualified person.
• For tax year 2025, the standard deduction for filing head of household is $23,625, compared to $15,750 for single filers.

Filing as head of household could lower your tax bill by providing a higher standard deduction and wider tax brackets, but you must meet strict IRS rules around household support, marital status, and having a qualifying person.

What is the head of household filing status?

Head of household is a filing status that enables taxpayers to take a higher standard deduction and benefit from wider tax brackets than those associated with the single or married filing separately filing statuses. Generally, taxpayers use the head of household filing status if they are considered unmarried for tax purposes as of the end of the year, contribute more than half the costs of maintaining a home, and a qualifying person lived with them for more than half the year.¹

Key benefits of filing as head of household

The head of household filing status provides three primary benefits to those who qualify: a higher standard deduction, wider tax brackets, and access to favorable tax credits.

Higher standard deduction

The standard deduction for filing head of household is $23,625 for the 2025 tax year — that’s compared to $15,750 for single filers and those married filing separately. For the 2026 tax year, the standard deduction for taxpayers filing as head of household will be $24,150.²

Wider tax brackets

Head of household taxpayers benefit from wider tax brackets than single or married-filing-separately filers. Because more of their taxable income is taxed at lower rates, head of household filers generally owe less tax on the same amount of taxable income. The table below shows how much taxable income is taxed at 12% before moving into the 22% bracket across different filing statuses.

This means that head of household filers can earn $16,375 more than single or married filing separately filers before reaching the 22% tax bracket.

More opportunities to claim certain tax credits
Head of household filers don’t receive special credits, but their filing status often makes it easier to qualify for valuable tax benefits because they support a dependent and have lower taxable income.

Head of household filers commonly qualify for credits

Because head of household requires supporting a qualifying person, filers often meet the rules for:

• Child Tax Credit
• Additional Child Tax Credit
• Earned Income Tax Credit
• Child and Dependent Care Credit

Credits head of household may qualify for at higher income levels

Head of household filers have a larger standard deduction and wider tax brackets, which can help them stay under income limits for:

• Saver’s Credit
• Premium Tax Credit

Read more: Tax credits: Everything you need to know

Requirements for filing as head of household

To file using the head of household filing status, you must meet the IRS requirements. These include:

Pay for more than half of household expenses

Head of household filers must have paid more than half of the costs associated with keeping a household during the tax year with your own income or savings. Qualifying payments include rent or mortgage payments, utility bills, property insurance, groceries, repairs, and other household expenses.³

Be considered unmarried on the last day of the tax year

The IRS considers you unmarried if you were legally single on the last day of the tax year or if you meet the conditions to be considered “unmarried” for tax purposes.⁴ These include filing a separate tax return from your spouse, having paid more than half the cost of upkeeping the home, living apart from your spouse for the last six months of the tax year, and providing the main home for more than half of the year for a dependent child.

Have a qualifying child or dependent

Generally, to qualify for head of household filing status, you must be able to claim a qualifying child or qualifying relative as a dependent. You may still qualify for head of household status even if you can’t claim your child as a dependent.⁵ If you’re divorced or separated and your child lived with you for more than half the year, you can typically file as head of household — even if your divorce or separation agreement allows the other parent to claim the child as a dependent.

Filing head of household vs other filing statuses

Head of household versus single

If you meet the necessary requirements, filing head of household instead of single could result in greater tax savings. Head of household filers can claim a significantly larger standard deduction than those filing as single ($23,625 vs $15,750 for tax year 2025) and benefit from wider tax brackets. For many taxpayers who are supporting a child or other qualifying person, the head of household filing status could create meaningful savings compared with filing as single.

Head of household versus married filing separately
For taxpayers who are legally married but meet the IRS criteria to be considered unmarried for tax purposes, filing as head of household is generally more beneficial than opting for married filing separately. Married filing separately typically results in higher taxes because it offers a smaller standard deduction, narrower tax brackets, and significantly limits eligibility for many tax benefits. Unlike married filing separately, head of household filers may still qualify for valuable tax credits — including the Earned Income Tax Credit (EITC), among others — that married filing separately either restricts or disallows.

Head of household tax brackets

The table below shows the 2025 tax brackets for head of household filers, applicable to taxes due in April 2026.

Meeting the dependent requirement for head of household

What is a qualifying child?

The status of qualifying child can extend beyond your son or daughter. A qualifying child for filing head of household must:⁶

• Pass the general rules for dependents⁷
• Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
• Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
• Live with you for more than half the year, with some exceptions
• Get more than half their financial support from you
• Not file as married filing jointly unless only to claim a refund of taxes paid or withheld

What is a qualifying relative?

You may still qualify to file as head of household even if your dependent does not meet the criteria to be a qualifying child. You can count a person as a qualifying relative if they:⁸

• Pass the general rules for dependents
• Not be your qualifying child or the qualifying child of any other taxpayer
• Lives with you all year as a member of your household or is a specific type of relative who doesn’t have to live with you⁹
• Has gross income under $5,050
• Gets more than half their financial support from you

Important considerations before filing

1. Confirm you meet the IRS “unmarried” for tax purposes rules, which can apply even if you’re still legally married but lived apart for the last six months.
2. Understand that not all qualifying persons must be dependents. A qualifying child can count even if you don’t claim them as a dependent (common in divorce situations) as long as they lived with you for more than half the year. A qualifying relative, however, must be your dependent.
3. Verify you paid more than half the household costs, including housing, utilities, groceries, and other shared expenses that determine household support. Ensure you have documentation to support this.
4. Review support and residency rules carefully, since multi-adult households and shared custody arrangements are where people most often make mistakes.
5. Consider working with a tax professional. The rules for filing head of household can be confusing and working with a professional can help you avoid mistakes.

FAQs on filing as head of household

What is the standard deduction for filing head of household?

The standard deduction for filing head of household is $23,625 for the 2025 tax year — that’s compared to $15,750 for single filers and those married filing separately.

Can I file as head of household if I don’t have children?

You can file as head of household if you don’t have children, provided that you are claiming a relative that meets the qualifying criteria. This can include parents, siblings, aunts, uncles, nieces, nephews, and in-laws.

Can I claim head of household if I’m married?

You can claim head of household filing status if you are married if you meet the IRS requirements to be considered as “unmarried” for tax purposes. This includes filing a separate tax return from your spouse, paying more than half of the costs of keeping up your home, your spouse did not live in the home for the last six months of the tax year, and your home was the main home of a qualifying person for more than half the year.

Can I claim head of household if I live with a significant other?

You cannot claim head of household status based on living with and/or financially supporting a significant other. Even if you claim your significant other as a dependent under the “qualifying relative” rules, they do not meet the criteria for a “qualifying person” under the head of household status.

Can a military spouse file head of household?

Military spouses can file as head of household if they meet the IRS criteria. However, temporary absences for military duty usually do not fulfill the requirement of living apart for the purpose of the head of household filing requirements.¹⁰ Spouses are generally considered to be “living together” even if physically separated by deployment.