Head of Household vs. Single: How Filing Status Affects Your Taxes
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Andrew Lisa
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Nupur Gambhir
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Head of household is a tax filing status for unmarried taxpayers who provide financial support for a household that includes a qualifying child or dependent. To qualify, you must pay more than half the cost of maintaining the home and meet specific IRS dependency rules.
Filing as head of household typically comes with more favorable tax treatment than filing as single, including higher income thresholds for tax brackets, a larger standard deduction, and access to more generous tax credits. If you’re eligible, choosing this status can meaningfully lower your tax bill and increase the value of certain credits.
Who Qualifies for Head of Household Filing Status?
Most taxpayers must be unmarried to qualify for the head of household filing status. However, there are exceptions for separated couples who have lived apart from their spouses for at least the last six months of the tax year.
They must also live with a qualifying claimed dependent for more than half the year, including:
- Children
- Parents
- Stepchildren
- Foster children
- Grandchildren
- In-laws
What Is the Difference Between Head of Household and Single?
Single filers are unmarried or legally separated and don’t qualify for another filing status. This status generally applies if you don’t have qualifying dependents or don’t meet the IRS rules to file as head of household.
Head of household filers are unmarried — or considered unmarried under IRS rules — and provide more than half the cost of maintaining a home for a qualifying child or dependent. This status comes with more favorable tax treatment, including a higher standard deduction and wider tax brackets than filing as single.
How to Claim a Child Dependent
Claiming a child as a dependent can affect your filing status, standard deduction, and eligibility for credits like the Child Tax Credit and Earned Income Tax Credit (EITC). Before claiming a child, it’s important to confirm they meet IRS dependency rules and that your living situation qualifies.
Follow these steps to claim a child as a dependent.
- Read the IRS rules on dependents to ensure the child you’re claiming qualifies
- Read the IRS rules on head of household status, specifically, to ensure your relationship and living situation with the child are within regulations
- Once verified, gather the dependent’s full name, Social Security number and relationship
- Use Form 1040 to claim the dependent
- File Schedule 8812 with your Form 1040 to claim the Child Tax Credit, if applicable
How to Claim an Adult Dependent
You may be able to claim an adult dependent — such as a parent or other relative — if they meet IRS income, support, and residency requirements. Claiming an adult dependent can help you qualify for head of household status and certain tax credits, even if the dependent is not your child.
Follow these steps to claim an adult as a dependent.
- Read the IRS document “Who Is a Qualifying Person Qualifying You To File as Head of Household?” to learn which adults meet the eligibility requirements for the head of household status
- Once verified, gather the dependent’s personal information, including their full name, Social Security number and your relationship
- Use Form 1040 to claim the dependent
- Use the IRS tool “Does my child dependent qualify for the child tax credit or the credit for other dependents?” to learn if you’re eligible for credits
What Are the Tax Advantages of Filing as Head of Household?
The following are the IRS’s 2026 tax brackets, which show that heads of households enjoy substantially favorable tax treatment over single filers, until they earn six figures, when the benefits end.
| Federal Tax Rate | Single Filers | Heads of Households |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $105,701 to $201,775 |
| 32% | $201, 776 to $256,225 | $201,776 to $256,200 |
| 35% | $256, 226 to 640,600 | $256,201 to $640,600 |
| 37% | $640,601 or more | $640,601 or more |
More favorable tax brackets are not the only benefit to filing as a head of household instead of as a single filer.
More favorable tax brackets aren’t the only advantage of filing as head of household instead of single. For the 2026 tax year, the standard deduction for heads of household is $24,150, compared to $16,100 for single filers.
Filing as head of household can also increase your eligibility for valuable tax credits, including the Child Tax Credit and the Earned Income Tax Credit (EITC). In many cases, this filing status can result in a larger EITC for taxpayers who qualify.
The Bottom Line
Unmarried people or common-law couples might qualify for head of household filing status if they claim qualifying dependents on their returns. The rules are rigid, but the IRS outlines them clearly, and those who are eligible can qualify for valuable credits and favorable tax brackets that the same taxpayer might not receive if filing as single.
FAQ
Here are some frequently asked questions about filing for taxes.- How can you lower your tax bracket to pay a lower federal income tax rate?
- You can take tax deductions to lower your taxable income percentage, and you can take tax credits to reduce the amount of tax you owe.
- Can you still file as head of household if you are married?
- In most cases, you cannot file as head of household while married. According to the IRS, head of household filing status is for taxpayers who are unmarried and support others living in the household. However, the IRS allows you to file as head of household if you are preparing to divorce your spouse and you lived together for less than half of the year.
- If you are divorced, can your ex-spouse and you both claim head of household and claim your children as dependents?
- Only one parent can claim the children as dependents -- the parent who provides more than half of the children's living expenses during the tax filing year.
Kathy Evans contributed to the reporting for this article.
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- IRS. "Filing Status."
- IRS. "IRS provides tax inflation adjustments for tax year 2022."
- IRS. "Publication 504, Divorced or Separated Individuals."
- IRS. "Overview of the Rules for Claiming a Dependent."
- IRS. "Who Is a Qualifying Person Qualifying You To File as Head of Household?1"
- IRS. "Administrative, Procedural, and Miscellaneous"
- IRS. "Does my child/dependent qualify for the child tax credit or the credit for other dependents?"
- IRS. "Publication 501 (2024), Dependents, Standard Deduction, and Filing Information"
