Who Qualifies as Head of Household?

The three IRS tests for Head of Household

You must meet three requirements before you can claim Head of Household:

Whether you’re unmarried or considered unmarried

Even if you’re legally married on December 31, you can still be “considered unmarried” for Head of Household purposes if you:

• Have lived apart from your spouse for the last six months of the year
• File a separate return
• Pay more than half the cost of a home that was the main residence for you and a qualifying child for more than half the year

What counts as a qualifying person

A qualifying child, your son, daughter, sibling, or a descendant of any of them, must live with you more than half the year, be under 19 (or under 24 if a full-time student), not have provided more than half of their own support for the year, and not have filed a joint return except to claim a refund.

A qualifying relative, like a parent, doesn’t have to live with you if you pay more than half of their support and their home upkeep, but they still need to meet the IRS’s income and relationship tests.

Co-parenting, divorce, and custody rules

Only the custodial parent, the one the child lived with for more nights during the year, can claim Head of Household, even if the noncustodial parent claims the child as a dependent. Two parents can’t both claim Head of Household for the same child, and if a child could qualify more than one taxpayer for Head of Household, the IRS’s tie-breaker rules decide who gets to.

Head of Household vs. Single: why it matters

Choosing Head of Household as your filing status gets you wider tax brackets and a higher standard deduction than filing Single, which can lower your overall tax bill even with the same income.