Nerdy takeaways
- Unmarried, single taxpayers who financially support a qualifying individual may be able to claim the head of household filing status.
- Generally, you must have provided at least half the financial support for the qualifying person and housed them for more than half the year.
- The head of household status has more desirable tax brackets and a higher standard deduction than its single status counterpart.
Single taxpayers who care for a child or parent could score some important tax breaks — if they know how to claim them. The secret is their filing status, a classification that determines a person’s tax filing requirements and eligibility for certain tax breaks.
There are five options, and they largely revolve around marital status. Unmarried people typically choose the “single” filing status, but a subset of those taxpayers — those also supporting dependents — may have a more lucrative option: head of household.
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Head of household requirements
In general, to qualify for the head of household filing status, you have to meet two requirements:
- You must have provided at least half the financial support for a dependent who lived with you for more than half the year.
- You must be unmarried on the last day of the calendar year.
If you’re supporting a full-time college student, you might still be able to file as head of household, but it can get complicated if the child is 19 or older and a part-time student or has a job.
People taking care of adult parents or qualifying relatives might also be able to use head of household status, so long as the adult can be claimed as a dependent. In this case, a qualifying parent doesn’t necessarily have to live with you — but you still have to have paid for at least half of the expenses related to their home. IRS Publication 501 has all the details.
Head of household vs. single
Filing as head of household gets you a bigger standard deduction and more favorable tax brackets compared with choosing the single filer status, which could mean a lower tax bill.
Standard deduction comparison: In 2025 (taxes filed in 2026), single filers get a $15,750 standard deduction, whereas heads of household get $23,625.
Tax rate comparison: A single filer making $50,000 of taxable income in 2025 will pay up to 22% on a portion of their earnings, whereas the highest rate a head of household filer will pay on the same income is 12%.
2025 tax brackets and rates for single filers
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
10% | $0 to $11,925. | 10% of taxable income. |
12% | $11,926 to $48,475. | $1,192.50 plus 12% of the amount over $11,925. |
22% | $48,476 to $103,350. | $5,578.50 plus 22% of the amount over $48,475. |
24% | $103,351 to $197,300. | $17,651 plus 24% of the amount over $103,350. |
32% | $197,301 to $250,525. | $40,199 plus 32% of the amount over $197,300. |
35% | $250,526 to $626,350. | $57,231 plus 35% of the amount over $250,525. |
37% | $626,351 or more. | $188,769.75 plus 37% of the amount over $626,350. |
2025 tax brackets and rates for heads of household
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
10% | $0 to $17,000. | 10% of taxable income. |
12% | $17,001 to $64,850. | $1,700 plus 12% of the amount over $17,000. |
22% | $64,851 to $103,350. | $7,442 plus 22% of the amount over $64,850. |
24% | $103,351 to $197,300. | $15,912 plus 24% of the amount over $103,350. |
32% | $197,301 to $250,500. | $38,460 plus 32% of the amount over $197,300. |
35% | $250,501 to $626,350. | $55,484 plus 35% of the amount over $250,500. |
37% | $626,351 or more. | $187,031.50 plus 37% of the amount over $626,350. |
» Learn more: Other 2025 tax filing rates and brackets
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Can you claim the head of household filing status?
If head of household sounds like it’s for you, you might consider asking a qualified tax pro to go over the rules with you — and be prepared to answer some extra questions during tax filing season. The IRS requires tax preparers to prove they verified that their clients meet the requirements for this filing status; otherwise, the preparer could face a fine.
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