Head of Household


Also found in: Dictionary, Thesaurus, Legal, Acronyms, Encyclopedia, Wikipedia.

Head of Household

A taxpayer who pays more than half of the expenses of a household and is therefore taking care of a dependent. Heads of household are usually entitled to preferential tax treatment. A head of household must be unmarried unless his/her spouse files an individual tax return and has not lived with the head of household for more than six of the last 12 months.

Head of household.

Head of household is an IRS filing status that you can use if you are unmarried or considered unmarried on the last day of a tax year and provide at least half the cost of maintaining a home for one or more qualifying dependents.

That may be your child, grandchild, or other relative who lives in that home for more than half the year, or a parent whether or not he or she lives in your home.

The advantage of filing as head of household is that you can take a higher standard deduction than if you filed as a single taxpayer and you owe less federal income tax than you would as a single, assuming all other details were the same.

Filing as head of household also means you qualify for certain deductions and credits that would not be available to you if you used the married filing separate returns status.

Head of Household

The filing status used by an unmarried taxpayer (or taxapyer who is considered unmarried) who pays over half the cost of maintaining his home that is the principal residence for over half the tax year of his qualifying child (whether or not the child is claimed as a dependent) or a qualifying relative who is claimed as a dependent. A dependent parent who does not live with the taxpayer may also qualify the taxpayer for the head of household status if qualifications are met.
References in periodicals archive ?
Head of Household's Characteristics Hgen [Head of household's * 1 if head of household gender].
As shown in Example 2 in Exhibit 3, a middle-income taxpayer that itemizes deductions, files as head of household, and has four dependents would have a $625 increase in tax liability due to the AMT system, primarily because of the add-back of taxes and miscellaneous expenses for AMT purposes.
We first estimate Gini coefficients for total household income; then, we use regression analysis to estimate the head of household demographic effects on total income and its components.
Workers' rejection of middle-class norms of respectability based on the ideal of the male head of household and the turbulent masculine culture of the mine often conflicted with the politics of the union and the leftist parties which sought to organize workers into a disciplined movement.
If a taxpayer qualifies as a head of household under either of the first two categories, there is no problem.
For joint, surviving spouse, or head of household taxpayers, the standard deduction decreases from $7,384 to $7,274.
All phase-out ranges for married filing separate (MFS) taxpayers would be 50% of the range for married--filing jointly (MFJ), and the phase-out ranges for single and head of household (HOH) taxpayers would be 75% of married-joint.
Filing status errors are less common on electronically-filed returns, as the State's e-file programs and many other software-based tax-preparation programs include a Head of Household questionnaire that guides taxpayers to the correct filing status.
2010 TAX DATA SCHEDULE 2010 2010 Federal California Standard Deductions Single $5,700 $3,670 Married Filing Jointly, Surviving Spouse 11,400 7,340 Married Filing Separately 5,700 3,670 Head of Household 8,400 7,340 Additional for Age 65 and Older or Blind 1,100 Married Additional for Age 6.
00 35% 372,950 Head of Household $0 $11,950 $0 10% $0 11,950 45,550 1,195.