Head of Household

Head of Household is one of the five filing statuses the IRS and state taxing authorities use in calculating a taxpayer's tax liability. Taxpayers may use the Head of Household filing status when they meet all of the following requirements.

First, the taxpayer must be unmarried on the final day of the tax year. Second, the taxpayer must have paid more than half of the expenses associated with maintaining a home during the tax year. Third, the taxpayer must have had a qualifying person living in the home for more than half of the tax year.

Typically, taxpayers who qualify to use the Head of Household filing status will have a lower tax liability than if they elect to use either the Married Filing Separately or Single filing status.