What Does Head of Family Mean in Legal Terms?
Definition & Meaning
The term "head of family" refers to a specific filing status for federal income tax purposes. This status applies to individuals who are unmarried or legally separated from their spouse and who provide a home for at least one dependent for more than half of the year. Filing as head of family typically results in a lower tax rate compared to filing as a single individual. The head of family is often the primary breadwinner in their household.
Legal Use & context
The head of family designation is primarily used in tax law. It affects how individuals file their federal income tax returns and can influence the amount of tax owed. This term is relevant in the context of family law, particularly when determining financial responsibilities and benefits for dependents. Individuals can benefit from using legal templates from US Legal Forms to assist with tax filings and related documentation.
Real-world examples
Here are a couple of examples of abatement:
Example 1: A single mother who supports her two children and lives with them for the entire year qualifies as the head of family. She can file her taxes under this status to benefit from a lower tax rate.
Example 2: A father who is legally separated from his spouse, pays for his child's living expenses, and has the child living with him for most of the year can also file as head of family. (hypothetical example)