Although filing a tax return as head of household is typical for a single parent raising a child alone, this filing status is available to individuals with a variety of living situations. If you don’t qualify for HOH but live with a parent, HOH filing by your parent is a possibility.

Who can file for head of household?

To claim head-of-household status, you must be legally single, pay more than half of household expenses and have either a qualified dependent living with you for at least half the year or a parent for whom you pay more than half their living arrangements.

Should I file single or head of household?

The Head of Household filing status has some important tax advantages over the Single filing status. If you qualify as Head of Household, you will have a lower tax rate and a higher standard deduction than a Single filer. Also, Heads of Household must have a higher income than Single filers before they owe income tax.

Can a child file as Head of Household?

The child must not have paid for more than half of his living expenses during the tax year. In some cases, you may be eligible to file as head of household even if you are unable to claim your child as a dependent.

Can a separated parent claim Head of Household?

Under the special rules for children of divorced or separated parents, only the parent where the child lives more than half the nights of the year can use the child as a qualifying person for head of household (HOH) status. There is no release mechanism for splitting HOH filing status.

How to determine Head of Household filing status?

The “HOHucator” tool will help you determine whether or not you qualify for the Head of Household filing status. You can efile your tax return using the Head of Household if you meet all 3 of these Head of Household filing status requirements:

When do you become eligible for Head of Household?

If you lived with a parent, you are eligible for HOH status if you were unmarried on the last day of the year or separated from your spouse for the entire final six months of the year. Your own child that qualifies you for HOH must have lived with you for half the year even if both of you lived with your parent.