Head of Household Requirements: Do You Qualify?
Filing your taxes for the first time can feel a bit overwhelming, but if you're single, you might have a chance to save some money by claiming head of household (HOH) status. This option offers a lower tax rate compared to filing as a single person, which can really make a difference for your wallet.
The 3 Head of Household Requirements
Individuals wishing to qualify for Head of Household (HOH) status on their income tax returns must meet the following conditions:
- Marital status must be considered "unmarried" as of December 31st of the year in which they are filing. Being "unmarried" can include Individuals who are divorced, or individuals who are still legally married but have lived separately from their spouse for the last six months of the year.
- Normally, the head of household must have a qualifying dependent living with them. Note: There is a special rule for a parent stating that if the qualifying person is your parent, they can live in a separate household.
- They must have covered over half of the cost to keep up a home for the year.
| Requirement | What it means |
|---|---|
| Marital status | You were unmarried or considered unmarried, even if you were still legally married. |
| Cost of keeping up a home | You paid over half of the expenses for maintaining the home. |
| Qualifying person (living with you) | A qualifying child or relative lived with you more than half the year |
| Qualifying person (parent living separately) | You contributed more than half of the expenses for maintaining your parent's main residence if it is a separate residence. |
Who Counts as a Qualifying Person?
Dependents include special situations, such as adoption, where they may temporarily be living elsewhere. See our article here.
Claiming HOH on taxes can bring big savings come tax time, but you must qualify for it in accordance with the IRS guidelines. Our software can help you determine if you claiming head of household is the appropriate status for your filing.
Who Qualifies as a Dependent?
For someone to qualify as a dependent, the person must be the child, parent or relative of the person seeking to claim HOH.
Qualifying children must have:
- Lived with the person for over half the calendar year
- Be under the age of 19 at the end of the year or under 24 at the end of the year and younger than you if they are a full-time student.
Note: Age limits are not applicable to permanently disabled children. Occasionally, exceptions can occur in situations of divorce if the tax rights were specifically mentioned in the separation agreement.
Who Qualifies as a Relative?
To qualify a relative (such as a grandparent, sibling, uncle, etc.) or parent as a dependent for head of household tax purposes, certain criteria must be met:
- The relative must not be a qualifying child
- The relative must have a gross income of no more than $5,200 (as of 2025), excluding Social Security benefits.
- The individual must have lived with the head of household for the entirety of the year and must be related to the head of household
- They must be a citizen of either the United States, Mexico, or Canada.
- While age is not a determining factor, the relative cannot be married or claimed as a dependent on any other tax return.
Frequently Asked Questions
Who qualifies as head of household?
Filing taxes as head of household offers benefits over single or married filing separately, such as wider tax brackets and a larger standard deduction.
To qualify, you must meet three criteria: be unmarried by the end of the tax year, pay more than half of your home costs, and have a qualifying person live with you for more than half the year. Qualifying persons include a child, a parent, or a relative (other than a mother or father).
Can I file as head of household if I am unmarried?
Yes, as an unmarried individual, you may still be eligible for head of household or qualifying surviving spouse status.
Can I qualify as head of household if I did not live with my spouse?
Yes, even if you did not live with your spouse, and even if you were not separated or divorced, there are additional criteria you may meet to file your taxes as head of household.
What does it mean to cover more than half the cost of maintaining a home?
To be the head of household, you must pay over half the costs to maintain the home for the year. These costs include: property taxes, mortgage interest expense, rent, utility charges, repairs, insurance, groceries eaten in the home, and other household expenses.