Understanding Head of Household Filing Status

When we prepare your tax return, we’ll determine the correct filing status: single, married filing jointly, married filing separately, head of household, or qualifying widow(er). Not everyone qualifies for head of household status — but if you do, it usually results in a lower tax bill compared to filing as single.

Why it matters:
For 2025, the standard deduction is $15,000 for single filers, but it increases to $22,500 for those filing as head of household.

Who can file as head of household?
To qualify, you must:

• Pay more than half the cost of keeping up a home for over half the year.
  
• Have a “qualifying child” or certain other relative living with you (except in the case of a parent — more on that below).
  
• Be considered unmarried on the last day of the year.
  

What is a “qualifying child”?
A qualifying child must:

• Live with you for more than half the year.
  
• Be your child, stepchild, foster or adopted child, sibling, or a descendant of any of these.
  
• Be under 19 (or under 24 if a full-time student).
  
• Not provide more than half of their own support during the year.
  

If you’re divorced or separated, the child qualifies for the custodial parent, even if the other parent claims the child as a dependent on their return.

Can both parents claim head of household if they live together but aren’t married?
No — only one parent can claim head of household for a qualifying child. Also, a child who is married and files a joint return with their spouse cannot be considered a qualifying child. If multiple people could claim the same child, IRS tie-breaker rules decide who qualifies.

What counts as “maintaining a household”?
You’re considered to maintain the household if you live there and pay more than half the costs, including:

• Rent or mortgage interest
  
• Property taxes
  
• Utilities
  
• Home insurance
  
• Repairs
  
• Food consumed in the home
  

Do not include costs like medical bills, clothing, life insurance, or transportation.

Special rule for supporting a parent:
You don’t have to live with your parent to qualify. If you pay more than half the cost of keeping up your parent’s main home (and can claim them as a dependent), you may still qualify as head of household.

Marital status matters:
To file as head of household, you must be unmarried or considered unmarried. If you’re a widow(er), you can use the more favorable “qualifying surviving spouse” status for up to two years after your spouse’s death — if you have a dependent child and maintain the household.

If you’re married, you usually must file jointly or separately. But if you lived apart from your spouse for the last six months of the year and have a dependent child living with you, you may be considered “unmarried” for tax purposes — and qualify as head of household.

For personalized guidance on your specific filing situation, please contact us at Morgans Business & Tax Services.