Who Qualifies as Head of Household? Understanding the Tax Filing Status 

Who qualifies as head of household? If you are confused about this tax filing status, read on to know more about the eligibility criteria and benefits.

Summary 

One of the most commonly misunderstood tax filing statuses is the head of household. Head of household is a filing status for individuals who are unmarried or considered unmarried and provide support for a qualifying person. If you meet the eligibility criteria, you can claim this tax filing status and enjoy the benefits. If you are wondering who qualifies as head of household and what benefits it offers, this article will answer your questions. 

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Who Qualifies as Head of Household? Eligibility Criteria: To claim head of household status, you must meet the following eligibility criteria: 

  • Unmarried or considered unmarried: You must be unmarried or considered unmarried on the last day of the tax year. (“Guide to Filing Taxes as Head of Household | H&R Block”) The IRS considers you unmarried if you are legally separated or lived apart from your spouse for the last six months of the tax year. 
  • Provide support for a qualifying person: You must have provided more than half of the cost of keeping up a home for a qualifying person. The qualifying person can be your child, stepchild, foster child, sibling, parent, grandparent, or any other relative who lived with you for more than half of the tax year. 
  • Pay for more than half of the household expenses: You must have paid for more than half of the household expenses, such as rent, mortgage, utilities, property taxes, and home insurance. 

Head of Household Benefits: If you qualify as head of household, you can enjoy the following tax benefits: 

  • Lower tax rate: The tax rate for head of household is lower than the tax rate for single filers. 
  • Larger standard deduction: Head of household filers can claim a larger standard deduction than single filers. 
  • More tax credits: Head of household filers are eligible for more tax credits, such as the child tax credit, the earned income tax credit, and the dependent care credit. 

FAQs

Can I claim head of household if I am married but living separately from my spouse?

Yes, you can claim head of household if you are considered unmarried on the last day of the tax year. 

Can I claim my elderly parent as a qualifying person for head of household?

Yes, you can claim your parent as a qualifying person if you have provided more than half of their support and they have lived with you for more than half of the tax year. 

Can I claim head of household if I have joint custody of my child with my ex-spouse?

You can only claim head of household if your child lived with you for more than half of the tax year, and you provided more than half of their support.

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Conclusion: Understanding who qualifies as head of household can save you money on your taxes. If you meet the eligibility criteria and provide support for a qualifying person, you can claim this tax filing status and enjoy the benefits that come with it. If you are still unsure about your filing status, consult a tax professional who can guide you through the process. 

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