Still Need to File Your Taxes? See If You Qualify to File Head of Household
Jasmine Johnson
6 min read
Vlad Yushinov/Getty Images; CNET
I remember the days I qualified to file my taxes as head of household. When I had my first child, I went from single to being eligible to file as head of household. I had a higher standard deduction, lower tax rate and a heftier refund. However, my taxes and filing status changed when I got married.
Filing with this status has some big tax benefits and, most times, an even bigger tax refund. But it doesn't necessarily stay your tax filing status forever.
I've helped my clients navigate changing filing statuses over the years. Some go from single to head of household after having a child, while others fluctuate between single and head of household because of a separation or divorce.
Here's a breakdown of the head of household filing status and how to know if it's the right filing status for you this year.
Who qualifies for head of household?
If you are unmarried and care for a qualifying person or dependent for more than half of the year, you may qualify to file as head of household. To file as head of household, you must also pay more than half the cost of maintaining the household.
Here are some questions to help you determine if you qualify.
Am I unmarried or divorced?
Have I paid more than half the costs of maintaining my home?
Did my dependent live with me for more than half the year?
Did I provide more than half of a parent's or qualifying relative's support?
If you answered "yes" to at least three out of the four questions above, you likely qualify. However, other situations can impact your filing status.
To be certain, check the IRS Interactive Tax Assistant or consult with a tax professional to ensure you meet all requirements.
Circumstances that affect head of household eligibility
Many people either assume they qualify for head of household when they don't or they miss out on the benefits because they believe they're not eligible. Here are some of the most common scenarios I come across.
Divorced or separated parents
If you share custody of a child, only one parent can claim head of household each year. Generally, it's the parent with whom the child lived for more than half of the year. However, some parents choose to alternate claiming the child on their tax returns in different years.
Elderly parents
If you financially support a parent who doesn't live with you, you can qualify for head of household if you pay for more than half of their living expenses, such as rent, their nursing home stay, food and medical expenses.
Temporary absences
If your dependent is away temporarily, such as attending college or serving in the military, you may still qualify for head of household. The IRS considers these temporary absences that don't count against the requirement that your dependent must live with you for more than half the year. However, their main home must be with you and they must intend to return after their absence.
Benefits of filing as head of household
Bigger standard deduction
One of the biggest advantages of filing as head of household is the higher standard deduction. For the 2024 tax year, heads of household can automatically deduct $21,900, compared to $14,600 for single filers. A higher deduction means less of your income is taxed, usually resulting in a lower tax bill or a bigger refund.
If you make $50,000 in gross income and file as head of household taking the standard deduction, your taxable income will be $28,100. If you make $50,000 in gross income and file as single, your taxable income will be $35,400 after taking the standard deduction for that status. That's a difference of $7,300 in taxable income.
Head of household filers fall into a more favorable tax bracket, meaning you could owe less on your taxes or get more money back. For example, a single filer making $50,000 would be in the 22% tax bracket, while a head of household filer making $50,000 would be in the 12% tax bracket.
Eligible for more tax credits
Filing as head of household can unlock valuable tax credits, such as:
The Earned Income Tax Credit, which varies based on income but is a big booster for low-to-moderate income households.
One of my clients filed single for years. When she had her first child, she became eligible for head of household and got a refund increase of more than $3,000 because of the higher standard deduction and additional credits.
Downsides of filing head of household
Stricter eligibility rules
The IRS closely examines tax returns with a head of household filing status. I recommend keeping a record of all your supporting documents in case you're audited.
For example, you may need to show that your dependent lived with you for more than half of the year and that you covered more than half of the household expenses.
Longer processing times
Because head of household filers can take advantage of other tax credits, such as the EITC and the child tax credit, your return may take longer to process. Tax returns with these credits are often reviewed for accuracy and the IRS may ask you for more information to verify your return via a letter.
Don't let this discourage you from claiming what you're entitled to. Just make sure you keep track of everything to help it go smoothly.
Risk of filing incorrectly
If you mistakenly file as head of household when you don't qualify, you may owe the IRS money back if you're caught. You also may be ineligible to file for tax credits in the future. Other consequences include penalties or an audit.
One of my clients mistakenly filed as head of household while sharing custody of his child. The IRS audited him and required proof that his child lived with him for more than half of the year. Because he couldn't provide documents as proof, he had to pay back part of his refund and switch his filing status to single.
If you make this mistake or a life event happens, such as a divorce, it's important to file an amended tax return, Form 1040X, with the correct status to avoid consequences.
The bottom line
Filing as head of household can mean a bigger refund or a lower tax bill, but make sure you qualify. Understanding the rules is essential if you are experiencing a transition, such as shifting from single to head of household or vice versa. If you have any questions or need a second opinion, consult a tax professional before filing.
