Head of household requirements
The Internal Revenue Service (IRS) requirements for head of household generally include all three of these tests:
| Requirement | What it means |
|---|---|
| Unmarried or considered unmarried | You were unmarried or met the IRS rules for being considered unmarried on the last day of the year |
| Household costs | You paid more than half the cost of keeping up your home for the year |
| Qualifying person | A qualifying child or certain dependent relatives lived with you more than half the year; a dependent parent may qualify without living with you |
Source: Internal Revenue Service
Costs of keeping up a home
Qualifying household costs generally include:
- Rent
- Mortgage interest
- Property taxes
- Home insurance
- Repairs and maintenance
- Utilities
- Food eaten in the home
However, the following don’t count toward this test:
- Clothing
- Education
- Medical expenses
- Vacations
- Transportation
- Life insurance
For example, if keeping up your home costs $22,000 for the year and you pay $14,000, you meet the requirement because you paid more than half.
Qualifying person rules
A qualifying person may be a qualifying child or certain qualifying relatives. The exact requirements depend on:
- Your relationship to the person
- Their residency
- Whether you can claim them as a dependent
Note: A special rule applies to a dependent parent. Your parent doesn’t have to live with you, but you must be able to claim them as a dependent (not solely under a multiple support agreement) and pay more than half the cost of keeping up the home that was their main home for the entire year, or for the part of the year they were alive.
Rules for married or separated taxpayers
You may be considered unmarried for head of household purposes even if you’re still legally married. To qualify for head of household, you must meet the following requirements:
- You file a separate return.
- You pay more than half the cost of maintaining your home.
- Your spouse didn’t live in your home at any time during the last six months of the year. A temporary absence is generally treated as the spouse continuing to live there.
- Your home was the main home of your child, stepchild, or foster child for more than half the year.
- You must be able to claim the child as a dependent, unless the only reason you can’t is that the noncustodial parent is allowed to claim the child under the special rules for divorced or separated parents.
For separated parents, allowing the noncustodial parent to claim certain tax benefits doesn’t transfer head of household status. The custodial parent may still qualify if the other requirements are met.
Head of household standard deduction
Qualifying for head of household may provide a larger standard deduction than filing as single:
- 2025 tax year: $23,625
- 2026 tax year: $24,150
Note: Your filing status can also affect your tax rates, filing requirements, and eligibility for certain credits.
