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Understanding Head of Household: Legal Definition and Implications
Definition & Meaning
The term "head of household" refers to an unmarried individual who files their federal income tax return as a head of household. This status is designated for those who maintain a home for dependents, such as children or other relatives, who live with them for the majority of the year. To qualify, you must meet specific criteria, including being unmarried or considered unmarried, paying more than half of the household expenses, and having a qualifying person reside with you for more than half the year, with some exceptions for temporary absences like school.
Table of content
Legal Use & context
The head of household designation is primarily used in federal income tax law. It affects how individuals calculate their tax liabilities and can lead to lower taxes compared to filing as a single individual. Understanding this status is crucial for taxpayers who support dependents and want to maximize their tax benefits. Users can manage their filings using legal templates from US Legal Forms, which are drafted by licensed attorneys.
Key legal elements
Real-world examples
Here are a couple of examples of abatement:
Example 1: Jane is a single mother who lives with her two children. She pays all the household expenses and can file as head of household, which allows her to benefit from a lower tax rate.
Example 2: Tom is a grandfather raising his grandson. Even if he does not claim his grandson as a dependent, he can still file as head of household if he meets the other criteria. (hypothetical example)
State-by-state differences
Examples of state differences (not exhaustive):
State
Notes
California
California follows federal guidelines for head of household status.
New York
New York also aligns with federal definitions but may have additional state-specific deductions.
Texas
Texas adheres to federal criteria without state income tax implications.
This is not a complete list. State laws vary, and users should consult local rules for specific guidance.
Comparison with related terms
Term
Definition
Key Differences
Single
An individual who is not married.
Single individuals cannot claim head of household status unless they meet specific criteria.
Married Filing Separately
Married individuals who choose to file their taxes separately.
Married filing separately does not qualify for head of household benefits.
Common misunderstandings
What to do if this term applies to you
If you believe you qualify as head of household, gather your financial records to confirm you meet the necessary criteria. Consider using US Legal Forms for templates that can assist you in filing your taxes accurately. If your situation is complex or you have questions, consulting a tax professional may be beneficial.
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Eligibility: Must be unmarried or considered unmarried
Cost of home: Must pay more than half
Qualifying person: Must live with you for more than half the year
Tax benefits: Generally lower tax rates compared to single filing
Key takeaways
Frequently asked questions
Filing as head of household typically results in a lower tax rate and a higher standard deduction compared to filing as single.
Yes, as long as you meet the other criteria, such as paying more than half of the household expenses and having a qualifying person live with you for more than half the year.
No, in certain cases, you can qualify without claiming your child as a dependent.