Head of household is a filing status for unmarried people who support a home for a child or other qualifying person. It carries a larger standard deduction and usually lower tax rates than filing as single.
This guide explains the three tests, who counts as a qualifying person, what counts as keeping up a home and how much the standard deduction is worth, using IRS Publication 501 and Revenue Procedure 2025-32.
| Test | IRS rule (Publication 501) |
|---|---|
| Marital status | Unmarried or considered unmarried on the last day of the year |
| Cost of a home | You paid more than half the cost of keeping up a home for the year |
| Qualifying person | A qualifying person lived with you in the home for more than half the year, except for temporary absences such as school |
The IRS says that if you qualify, your tax rate will usually be lower than the rates for single or married filing separately, and you receive a higher standard deduction. Choose the status by checking the head of household box near the top of Form 1040 or 1040-SR. A person can qualify only one taxpayer for head of household for the year. Married persons who live apart can qualify; see below.
You are considered unmarried on the last day of the year if you meet all of these tests: you file a separate return, you paid more than half the cost of keeping up your home, your spouse did not live in your home during the last 6 months of the tax year, your home was the main home of your child, stepchild or foster child for more than half the year, and you must be able to claim the child as a dependent (with an exception when only the noncustodial parent can claim the child). If your spouse was a nonresident alien at any time during the year and you do not treat them as a resident, you are considered unmarried, but your spouse is not a qualifying person. You may be considered unmarried for head of household but not for other purposes, such as the earned income credit.
| Person | Qualifies you? |
|---|---|
| Your unmarried child who lived with you all year, age 18 | Yes, as your qualifying child if they do not provide more than half of their own support and are not the qualifying child of anyone else (IRS example) |
| Your child, age 25, with gross income of $6,000 | No: not a qualifying child because of the age test, and not a qualifying relative because of the gross income test (IRS example) |
| A friend who lived with you all year | No, because the friend is not related in one of the listed ways |
| Your parent | Yes if you can claim them as a dependent and pay more than half the cost of keeping up a home that was their main home for the entire year, even if they do not live with you |
You and your qualifying person are treated as living together during temporary absences from the home for special circumstances such as illness, education, business, vacation, military service or detention in a juvenile facility. You may qualify even if the qualifying person is born or dies during the year. Paying more than half the cost of keeping a parent in a rest home counts as paying more than half the cost of keeping up their main home.
The costs you include are rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities and food eaten in the home. Do not include clothing, education, medical treatment, vacations, life insurance or transportation, or the value of your own services. The IRS parent example: the apartment upkeep for the year until the parent's death was $6,000, you paid $4,000 and your sibling $2,000, so you paid more than half ($4,000 of $6,000) and can file as head of household if you claim the parent as a dependent.
| Filing status | 2025 standard deduction (Publication 501) | 2026 standard deduction (Rev. Proc. 2025-32) |
|---|---|---|
| Single or married filing separately | $15,750 | $16,100 |
| Head of household | $23,625 | $24,150 |
| Married filing jointly or qualifying surviving spouse | $31,500 | $32,200 |
Our illustration: head of household has a $7,875 larger standard deduction than single for 2025 ($23,625 less $15,750), and $8,050 larger for 2026 ($24,150 less $16,100). The 2025 figures apply to returns filed in 2026. The 2026 figures are for returns filed in 2027. If your spouse is a nonresident alien, see the unmarried test above and our Form 1040-NR guide. Related credits: Schedule 8812 and the child and dependent care credit. For the tax effect, see our marriage tax penalty guide and, if filing jointly, innocent spouse relief.
IRS: Publication 501, Dependents, Standard Deduction, and Filing Information, IRS: Revenue Procedure 2025-32.