Choosing the best tax filing status can be a challenge if you are not certain which one applies to your situation. If you choose the wrong status, you could owe more money than necessary to the IRS. You may be able to lower your tax rate and get a higher standard deduction if you meet these criteria for filing Head of Household.
Marital Status
To file for Head of Household, or HOH, you must be unmarried or considered to be unmarried on the last day of the year. You can be considered unmarried if you are not married or if you have not lived with your spouse for the prior six months. You likewise may qualify if you have filed single or married filing separately tax returns in the past.
Home Status
Along with being considered unmarried, you also may qualify for HOH status if you have paid for half of the cost of keeping a home for you or a qualifying child or dependent. The home should serve as your primary residence as well as the primary residence of any dependents or children that you plan to claim on your tax return.Qualifying Dependents
Additionally, you may be able to use HOH when filing your tax returns if you can claim any of these qualifying dependents for this status. To claim one of these dependents, you must have provided at least half of their support for six months out of the year. They also must be 19 years of age or under, or under the age of 24 if they are full-time students or disabled.Examples of qualifying dependents include:
- Your children
- Stepchildren
- Foster children
- Sibling
- Half-sibling
- Step-sibling
You can claim your parents as dependents if they meet certain criteria. To claim a parent as a dependent, you must ensure that your mom or dad:
- Makes less than $4000 per year, excluding welfare or Social Security
- Gets financial support from you at least six months out of the year
- Is a resident or citizen of the U.S., Mexico, or Canada
- Lives with you or lives in a home or residence paid for by you for at least six months per year
Special Circumstances
You can also use the HOH status even if your are married but have special circumstances that apply to your living situation. For example, if you are married to a nonresident alien, you can use HOH as long as you do not claim your spouse as a dependent. If you acknowledge your spouse as a dependent, you will be considered married and thus be ineligible for HOH.
You also cannot consider your spouse to be a resident alien for tax filing purposes. Again, qualifying your spouse as a resident alien excludes you from this status.
However, regardless of whether or not your spouse is a resident or nonresident alien, you can still qualify for Earned Income Credit, or EIC, if you have qualifying dependents and meet other criteria for the HOH status. You may not be entitled to EIC if you file jointly with your husband or wife, yet meet other criteria on the HOH list.
Filing as Head of Household can lower the amount of taxes that you pay and also give you a higher standard deduction. The IRS requires that you meet specific criteria to use it, however. You can learn if this status best applies to your tax filing situation by learning more about the HOH requirements.
