Do you Qualify for “Head of Household” Tax Filing Status?

When preparing your tax returns, you must select one of the following filing statuses: single, married filing jointly, married filing separately, head of household, or qualifying widow(er). Filing as head of household is generally more favorable than filing as single, but there are specific eligibility requirements you must meet.

To qualify, you must provide a home for more than half the year that serves as the main residence for a “qualifying child” or another relative you can claim as a dependent. The main benefit of filing as Head of Household is a higher standard deduction: $15,000 for a Single filer vs. $22,500 for a Head of Household filer.

Eligibility Breakdown

1.    Can I be Married and Claim this Filing Status?

 You must be unmarried or considered unmarried on the last day of the tax year. This filing status is not available to married individuals unless special conditions apply.

If you are a surviving widow(er), you may file as Married Filing Jointly for two years after your spouse’s death, which typically offers better tax rates than Head of Household.

However, the IRS considers some married individuals "unmarried" for tax purposes. If:

• You have been living apart from your spouse for the last 6 months of the year, and

• Your dependent (or qualifying parent, as described below) lived with you for more than half the year,

then you may qualify as Head of Household.

2.    What Is a “Qualifying Child”?

A “qualifying child” is someone who:

• Is under age 19, or a full-time student under 24,

• Lived with you for more than half the year,

• Is your child, stepchild, adopted child, foster child, sibling, stepsibling, or a descendant of any of these,

• Did not provide more than half of their own support during the year.

For divorced or separated parents, a child can still qualify even if the custodial parent waives the right to claim the dependency exemption, if the child meets the above criteria.

Let’s say a couple lives together but aren’t married. Can both parents claim head of household? No. According to the IRS, only one parent can claim this filing status.

3.    What if My Child  — who Meets the Above Requirements — is Married?

Yes, you can. However, your child must pass the joint return test.

The joint return test is an IRS criteria used to determine if you can claim a married child as a dependent. Generally, you can’t claim someone as a dependent if they are married, and file a joint return with their spouse… unless…

They file the joint return only to claim a refund of taxes withheld — meaning they didn’t owe any taxes, and neither spouse would have owed any taxes if they had filed separate returns.

4.    How Does the IRS clarify “Providing a Household”?

You must have lived within the home for that tax year and pay over half of the home expenses. Home expenses are expenses incurred for the mutual benefit of household members like property taxes, mortgage interest, rent, utilities, insurance on the property, repairs and upkeep, and food consumed in the home.  

5. Could a Parent Qualify as a “Dependent”?

Yes, even if the parent does not live with you. Let’s look at the requirements for this.

For a parent to qualify as a “dependent”, they must:

• Be a biological, adoptive, or stepparent (in-laws count too),

• Not file a joint tax return (unless only to get a refund),

• Have gross income below the annual limit,

• Be dependent on you to provide over half of their total support for the year.

“Support” includes costs like rent, mortgage, utilities, food, insurance, and similar living expenses — even if paid toward a residence your parent lives in outside your own home.

Wondering if you can qualify to file as head of household next tax season.  Reach out to one of our VAAS CPAs to discuss.