Head of Household
Head of Household is a filing status[wp] for individual United States taxpayers.
To use the Head of Household filing status, a taxpayer must:
- Be unmarried or considered unmarried at the end of the year
- Have paid more than half the cost of keeping up a home for the tax year (either one's own home or the home of a qualifying parent)
- In most cases, have a qualifying person who lived with the head in the home for more than half of the tax year, unless the qualifying person is a dependent parent.
A status held by the person in a household who is running the household and looking after a qualified dependent.