Head of Household
About Head of Household:
for tax filings, an unmarried taxpayer who maintains a household that is the principal residence of a designated dependent. A filing status with lower tax rates for unmarried or some married persons considered unmarried (for purposes of this filing status) who pay more than half the cost of maintaining a home, generally, for themselves and a qualifying person, for more than half the tax year. A qualified head of household is subject to a lower tax rate than that applied to a single person who is not a head of household. See also filing status. Former IRC (check if this IRC provision is current here) § § 1(b) and 2(b).
Head of Household filing status
You must meet the following requirements: 1. the taxpayer are unmarried or considered unmarried on the last day of the year. 2. the taxpayer paid more than half the cost of keeping up a home for the year. 3. A qualifying person lived with the taxpayer in the home for more than half the year (except temporary absences, such as school). However, a dependent parent does not have to live with the taxpayer.
Head of Household and California Tax
For more information about taxes in California, click here.
Although you are the head of your house, you may not qualify for the head of household filing status under state and federal tax laws. The legal requirements are more complicated than simply being the head of the house.
Description and Definition of Head of Household
Generally, an unmarried person, or some married persons considered unmarried for tax purposes, who maintains a household for a dependent or non-dependent relative. If you qualify and you maintain a household for an individual who qualifies under IRS guidelines you may be able to choose this filing status. If you file as Head of Household you will have a higher standard deduction and usually lower tax rates than if you file single.
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