Filing status for individual United States taxpayers
This article is part of a series on
Taxation in the United States
Federal taxation
Alternative minimum tax
Capital gains tax
Corporate tax
Estate tax
Excise tax
Gift tax
Generation-skipping transfer tax
Income tax
Payroll tax
Internal Revenue Service (IRS)
Internal Revenue Code (IRC)
IRS tax forms
Revenue by state
History
Constitutional authority
Taxpayer standing
Court
Protest
Evasion
Resistance
State and local taxation
State income tax
Property tax
Sales tax
State and local tax deduction
Use tax
Land value tax
State tax levels
Federal tax reform
Automated payment transaction tax
9–9–9
Competitive Tax Plan
Efficient Taxation of Income
FairTax
Flat tax
Hall–Rabushka flat tax
Kemp Commission
Taxpayer Choice Act
USA Tax
Value added tax
Border-adjustment tax
United States portal
v
t
e
This article is about the tax term. For the similar terms, see Head of the household.
For historical origins of the phrase, see Pater familias.
Head of Household is a filing status for individual United States taxpayers. It provides preferential tax rates and a larger standard deduction for single people caring for qualifying dependents.
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).
Usually 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.
Advocates of the head of household filing status argue that it is an important financial benefit to single parents, and particularly single mothers, who have reduced tax burdens as a result of the status.[1] Critics, however, argue that it is poorly targeted, delivering larger benefits to those with high incomes and smaller benefits to those with low incomes; and point out that it creates marriage penalties and adds additional complexity to the tax code.[2]
^Cite error: The named reference :1 was invoked but never defined (see the help page).
^Cite error: The named reference :2 was invoked but never defined (see the help page).
HeadofHousehold is a filing status for individual United States taxpayers. It provides preferential tax rates and a larger standard deduction for single...
the start of each week in the house, the House Guests compete for the title ofHeadofHousehold, often shortened to simply HoH. The winner of the HoH competition...
staff manager, chief of staff, staff captain, estate manager, and headofhousehold staff are sometimes given. The precise duties of the employee will vary...
the start of each week in the house, the House Guests compete for the title ofHeadofHousehold, often shortened to simply HoH. The winner of the HoH competition...
for the Power of Veto - the two nominees were guaranteed to play along with three HouseGuests chosen by random draw. The HeadofHousehold - who in previous...
to name any HouseGuest as HeadofHousehold. Karen and Sindy won the competition, and Karen became the first HeadofHousehold. On Day 2, Karen nominated...
the start of each week in the house, the HouseGuests compete for the title ofHeadofHousehold, often shortened to simply HoH. The winner of the HoH competition...
household consists of one or more persons who live in the same dwelling. It may be of a single family or another type of person group. The household is...
of the season. Like the previous season, fans were able to select one piece of furniture from The Brick each week to place in the HeadofHousehold suite...
departure lounge, a swamp-styled Have-Not room, and a Fortress of Solitude style HeadofHousehold ensuite. On January 20, 2020, a press release from Global...