Tax Guide

 Search  2024 Tax Guide  Tax Tools
 Tax Calendar  Tax Glossary

< Previous Page Next Page >

Are You a Head of Household?

Next to the joint return rates, the best tax rate schedule applies to single taxpayers who qualify for head of household (HOH) status. However, some complicated rules determine whether you are eligible to file as an HOH.

You can qualify for HOH status if you meet all of the following conditions:

You are considered to be unmarried at the end of a tax year if your spouse was a nonresident alien at any time during the tax year, or if you are legally separated from your spouse under a decree of divorce or separate maintenance at the close of the tax year. If you are still married, you will be considered unmarried and eligible for head of household status if your spouse was not a member of your household for the last six months of the year and if the household was the principal place of abode of a child for whom you can claim an exemption. A widow or widower may not use the head of household rates in those tax years in which he or she is eligible to use the joint tax rates under the surviving spouse rules.

A dependent is considered a "qualifying dependent" if he or she meets any of the following tests:

There are a few other details to be aware of, regarding what it means to be:


If you are not married, and you can't qualify as a head-of-household, you are treated as single for federal income tax purposes.


< Previous Page Next Page >

© 2024 Wolters Kluwer. All Rights Reserved.