Head of Household vs Single: How Should You File Your Taxes?

You’re staring at a stack of tax documents, wondering if this is the year you finally figure it out. You’re not alone. Every year, thousands of taxpayers pause on one deceptively simple question: what’s your filing status?  When it comes to head of household vs single, many taxpayers simply default to single and call it a day. But if you’re doing that without really checking, you could potentially be leaving money on the table. Maybe even a lot of money.

What is the head of household filing status?

Head of household is a tax filing status for unmarried individuals who pay more than half the costs of maintaining a home and have a qualifying dependent (like a child or relative). It tends to offer more favorable tax rates than single status but can be less than married filing jointly.

Translation: if you qualify, you could pay less in taxes.

What is the single tax filing status?

Single tax filing status is for unmarried individuals who don’t qualify for head of household or qualifying widow(er) status. It generally has higher tax rates than other filing statuses but provides complete independence in tax reporting.

Legally separated? Divorced mid-year? You’re still single in the IRS’s eyes. Even if you lived apart from your spouse for six months or more and meet the support requirements, you might still be eligible to file head of household. But otherwise, single is the fallback.

Psst… here’s a little finance secret most people miss: knowing the difference between head of household and single filing status could be putting extra cash in your pocket! Don’t let Uncle Sam take more than his fair share. Choose the right tax status, and you might just be funding that weekend getaway you’ve been eyeing.

What is the difference between single and head of household?

The key differences between single and head of household status lie in their tax advantages: head of household offers lower tax rates, a higher standard deduction ($20,800 vs $13,850 for 2023), and better income thresholds for certain tax benefits. 

Who qualifies for head of household?

Filing as head of household involves more than just checking off a box, you must meet the requirements to claim head of household, which are non-negotiable.

To qualify for head of household status, you must:

• Be unmarried
• Pay at least 50% of the costs of maintaining a household
• Have a qualifying dependent who lives in your household, and you provide their support for at least 50% of the year

To file using the head of household status, you must meet all of the requirements above. If you miss just one, you need to file your tax return using single status. 

If you’re unsure how to claim head of household, the safest approach is to start by reviewing the IRS checklist, keeping documentation, and speaking to a tax professional who can help validate your eligibility.

It’s a good idea to document how you meet head of household rules. The IRS could challenge the status of your tax return.  If you can’t show that you’ve met all of the requirements, the IRS could change your status to single, which could ultimately result in paying more taxes. 

Who is considered a qualifying person (child or dependent)?

A qualifying person is a child, parent, or relative who helps you meet requirements for head of household filing status. In general, a qualifying person is a child under 19 years old who lives with you for at least half of the year. A child under 24 years old who is away at college could also qualify.

A qualifying person doesn’t have to be a child. If you provide more than half of the support for a parent, they may meet this definition as well – even if they don’t live with you. 

The IRS has various definitions of who a qualifying person is to allow you to file as head of household. It’s important to familiarize yourself with these definitions yearly to see if you happen to qualify for the head of household filing status. 

Can I claim the head of household without dependents?

You generally cannot claim head of household status without a qualifying dependent. Having a qualifying dependent (such as a child, parent, or other relative) who lives with you for more than half the year (with some exceptions for parents) is a fundamental requirement for this filing status.

However, there is an exception for custodial parents: if you’re the custodial parent, you can still qualify for head of household even if you’ve released your right to claim the child as a dependent to the non-custodial parent via Form 8332. In this case, you can’t claim the child tax credit, but you still maintain head of household status if you meet all other requirements, including having the child live with you for more than half the year.

Are there advantages of filing as the head of household?

We all pay taxes as a percentage of our overall income. However, those who file as head of household often pay less tax on their income as a percentage than those who file taxes as single. Tax brackets update yearly, but taxpayers can gain a meaningful advantage when they file as head of household.

In 2024, single filers jump into the 22% tax bracket at $47,150. But head of household filers? Not until $63,101. That’s more than $15,000 of breathing room. More importantly, the standard deduction for head of household is $20,800 compared to $14,600 for single.

When people talk about head of household taxes, they’re usually referring to the lower tax rates and higher standard deduction this filing status provides compared to others.

What are the tax brackets for head of household?

Here’s how it plays out in numbers, based on 2024 federal income tax brackets.

2024 Federal Income Tax Brackets and Rates for Taxable Income

Tax rate	Single filer	Married, filing jointly	Married, filing separately	Head of household
10%	$0 – $11,600	$0 – $23,200	$0 – $11,600	$0 – $16,550
12%	$11,601 – $47,150	$23,201 – $94,300	$11,601 – $47,150	$16,551 – $63,100
22%	$47,151 – $100,525	$94,301 – $201,050	$47,151 – $100,525	$63,101 – $100,500
24%	$100,526 – $191,950	$201,051 – $383,900	$100,526 – $191,950	$100,501 – $191,950
32%	$191,951 – $243,725	$383,901 – $487,450	$191,951 – $243,725	$191,951 – $243,700
35%	$243,726 – $609,350	$487,451 – $731,200	$243,726 – $365,600	$243,701 – $609,350
37%	$609,351 and up	$731,201 and up	$365,601 and up	$609,351 and up

Should I file as single or head of household?

Filing as head of household offers significant tax advantages over filing as single, including lower tax rates, a higher standard deduction, and more favorable income thresholds for various tax credits. However, you must meet specific requirements to qualify.

Considering filing head of household if:

• You are unmarried or considered unmarried on the last day of the tax year
• You paid more than half the cost of maintaining your home for the year
• A qualifying person lived with you in your home for more than half the year (except for temporary absences like school or military service)
• You can claim this person as a dependent (with some exceptions for custodial parents)

Considering filing single if:

• You are unmarried or legally separated
• You don’t have any qualifying dependents
• You don’t pay more than half the costs of maintaining a home with a qualifying dependent
• You don’t meet the other specific requirements for head of household status

And always be sure to follow the IRS guidelines. Choosing the wrong status can be a costly mistake if the IRS decides that you don’t qualify. You’ll pay back any tax savings, along with penalties and interest. Remember – the IRS conducts random audits to ensure people are complying with the tax laws and regulations. 

To decide whether it’s better to file single or head of household for your situation, you may also want to consult with a tax professional. Having a dedicated attorney or accountant at your side can help you ensure you approach your filing status in the smartest way.  

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How do I file taxes if I’m married to a nonresident spouse?

Carefully consider your tax filing status if your spouse is a nonresident. Choosing the wrong status could trigger higher tax rates, lost deductions, and expanded reporting requirements. It’s always a good idea to consult a tax professional if you’re not sure. 

And remember, for the latest information head to IRS.gov.

When you are married to a nonresident, you may fall under a married or head of household tax status. 

• Married filing single: If you report your spouse on your tax return and don’t have dependents, you may need to select married filing single. You could end up paying a higher tax rate and miss out on some deductions with this status, but it may be your only option if you don’t have a qualifying dependent.
• Head of household: If you have a qualifying person who is not your nonresident spouse, you may qualify for head of household status. You’ll still need to meet the IRS rules for a qualifying person, including paying for more than half of that dependent’s home. 
• Married filing jointly: You can choose to treat your spouse as a U.S. resident when filing your tax return. You and your spouse must then include your combined global income on your tax returns.  

Note that if your spouse doesn’t have a Social Security Number, they’ll need to apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7.

Head of Household vs Single: Final Thoughts

Choosing between head of household vs single isn’t just tax jargon, it’s potentially thousands of dollars staying in YOUR pocket! If you’re supporting your home and have qualifying dependents, head of household could be your ticket to a lower tax rate, bigger standard deduction, and maybe even additional tax credits.

Don’t leave money on the table just because tax forms seem complicated. Take a minute, check those qualification boxes, and make the smart choice. After all, that tax refund could be funding your next vacation, home upgrade, or whatever financial flex you’ve been planning.

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