If you’re a single parent, filing Head of Household (HOH) can lower your tax bill—but only if you meet three tests: you’re unmarried (or “considered unmarried”), you paid over half the cost of keeping up your home, and you have a qualifying person. Here’s the plain-English guide to know if you truly qualify.
Why Head of Household matters
Head of Household status generally offers a higher standard deduction and wider tax brackets than filing as Single or Married Filing Separately. That often translates to lower tax for single parents who legitimately qualify. (For current-year specifics, check the IRS or a reputable tax publisher right before filing.)
Source: IRS Filing Status & Publication 501, last checked: Nov 6, 2025. IRS+1
Bottom line: HOH can save money—but only if you pass all three tests below.
The three pillars of HOH eligibility
1) “Unmarried” or considered unmarried
You’re “unmarried” if you were legally single on the last day of the year (never married, divorced, or legally separated). You may also be considered unmarried even if still legally married if all of the following are true:
- You file a separate return (not a joint return).
- Your spouse did not live in your home during the last six months of the year (temporary absences don’t count as living there).
- Your home was the main home for your child, stepchild, or foster child for more than half the year.
- You can claim that child as your dependent or the only reason you can’t is because of the custodial/noncustodial parent rules.
Source: IRS Filing Status FAQ & Publication 501, last checked: Nov 6, 2025. IRS+1
Special exception—nonresident spouse: If your spouse is a nonresident alien and you don’t elect to treat them as a U.S. resident for tax purposes, you can be considered unmarried for HOH. You still need a separate qualifying person (your spouse isn’t one).
Source: IRS—U.S. citizens & residents abroad (HOH), last checked: Nov 6, 2025. IRS
Bottom line: If your spouse lived with you at any time in the last six months of the year (and you don’t meet a specific exception), you’re not “considered unmarried.”
2) You paid more than half the cost of keeping up your home
To qualify, you must furnish over 50% of the total annual cost of keeping up your household. Think rent or mortgage, property taxes, utilities, home insurance, repairs, and food eaten in the home. Child support you pay to someone else doesn’t count as keeping up your home.
Source: IRS Publication 501 (HOH), last checked: Nov 6, 2025. IRS
Checklist: “Keeping up a home” costs you can count
- Rent or mortgage interest & principal (on your home)
- Property taxes (for your home)
- Homeowners/renters insurance
- Utilities (electric, gas, water, internet if household)
- Repairs/maintenance
- Food consumed in the home
Costs you typically don’t count
- Clothing, medical care, vacations, life insurance
- Education expenses
- Child support you pay out
- Rent/mortgage paid by someone else on your behalf
Bottom line: Add up the whole year’s household costs. If your share is not over 50%, HOH fails—even if you think you “mostly pay for everything.”
3) You have a qualifying person for HOH
A qualifying person is usually your qualifying child who lived with you more than half the year. It can also be a qualifying relative, with special rules (notably, a parent may be your qualifying person even if the parent doesn’t live with you, provided you paid over half the cost of the parent’s home for the year).
Source: IRS Publication 501 (Qualifying person table), last checked: Nov 6, 2025. IRS
Quick table: who can be your “qualifying person” for HOH
| Person | Must live with you > 6 months? | Can they be married? | Special notes |
|---|---|---|---|
| Your child/stepchild/foster child | Yes (more than half the year) | Only if no joint return (or only to claim a refund) | If child is also a qualifying child of someone else, tie-breaker rules apply. EITC Central |
| Your parent | No (does not have to live with you) | Same general dependent rules | You must pay > half the cost of the parent’s home for the year. IRS |
| Other relatives (e.g., sibling, grandparent) | Yes (entire year if only reason they’re your dependent is living with you) | Must meet dependent tests | A roommate/partner who’s not your relative is not a “qualifying person” for HOH even if they’re your dependent. IRS+1 |
Bottom line: For most single parents, your child who lived with you most of the year is the qualifying person. Parent can also qualify with special pay-more-than-half rules.
Split custody, 50/50 time & the tie-breaker rules
Only one person can claim the same child for HOH-related benefits for the year. If more than one person could claim the child, IRS tie-breaker rules decide:
- If only one is a parent, the parent wins.
- If both are parents and didn’t file jointly, the child goes to the parent the child lived with longer.
- If time is exactly equal, the parent with the higher AGI wins.
Source: IRS tie-breaker guidance (EITC/IRS tools), last checked: Nov 6, 2025. EITC Central+1
Example—“exactly 182.5 nights each”
- Child spends precisely half the overnights with each parent.
- Parents don’t file jointly.
- Under tie-breaker #3, higher-AGI parent has the qualifying child.
Example—claim flip year-to-year
Parents sometimes agree to alternate who claims. IRS tie-breaker rules still control if both try to claim in the same year.
Bottom line: Overnights matter. When time is equal, AGI decides. Private agreements don’t override IRS tie-breakers.
Form 8332 myth-buster (custodial vs. noncustodial parent)
Form 8332 lets a custodial parent release the dependency claim (for Child Tax Credit, etc.) to the noncustodial parent. It does not transfer Head of Household. Generally, HOH stays with the custodial parent if all other HOH tests are met, even if Form 8332 is signed.
Source: IRS Form 8332 & About Form 8332, last checked: Nov 6, 2025. IRS+1
Bottom line: 8332 ≠ HOH. Releasing the dependency does not allow the noncustodial parent to file HOH.
Common disqualifiers (and easy fixes)
- Spouse in the home during the last 6 months
- If your spouse lived with you at any time July–December, you typically can’t be considered unmarried.
- Fix: If separated, keep documentation of separate residences and dates.
Source: IRS Filing Status FAQ, last checked: Nov 6, 2025. IRS
- You didn’t actually pay > 50% of home costs
- Gifts or rent paid by others can push your share below half.
- Fix: Tally all costs; keep receipts, bank statements.
Source: Publication 501, last checked: Nov 6, 2025. IRS
- Roommate/partner counted as “qualifying person”
- A non-relative adult (even if dependent) usually isn’t a qualifying person for HOH.
- Fix: Confirm relationships allowed for HOH.
Source: Publication 501; TaxAct help quoting Pub. 501, last checked: Nov 6, 2025. IRS+1
- Both parents claimed the same child
- Results in IRS notice or delayed refunds.
- Fix: Use tie-breaker rules; align before filing.
Source: IRS EITC tie-breaker & errors, last checked: Nov 6, 2025. EITC Central+1
- Misunderstanding Form 8332
- Releasing the dependency doesn’t give HOH to the other parent.
- Fix: Custodial parent keeps HOH if they meet tests.
Source: IRS Form 8332, last checked: Nov 6, 2025. IRS
Bottom line: Most HOH mistakes trace back to last-six-months, support over 50%, or wrong qualifying person.
Documentation that helps you sleep at night
- Residency proof for the child: school/daycare/medical records showing your address & dates.
- Custody calendar: overnights by month; tie-breaker prep.
- Household expense workbook: rent/mortgage, utilities, repairs, food at home; your contribution vs. total.
- Lease/mortgage & utility bills in your name.
- Separation evidence (if applicable): lease, utility activation, mail, affidavits.
- Copies of Form 8332 (if used) and divorce/separation orders (even though court orders don’t override IRS tests).
Source: IRS HOH & dependency rules, last checked: Nov 6, 2025. IRS+1
Bottom line: Keep proof of where your child lived and proof you paid > half of the home’s cost.
How HOH plays with key credits (CTC/EITC/Care Credit)
- Child Tax Credit (CTC): Commonly requires a dependent with an SSN and other tests; amounts can change via law/inflation adjustments. HOH doesn’t automatically grant CTC, but many HOH filers also qualify. Check current-year rules near filing.
Source: Reputable tax publishers; confirm at IRS when filing, last checked: Nov 6, 2025. Kiplinger - Earned Income Tax Credit (EITC): HOH status doesn’t guarantee EITC, but married filing as single/HOH is a common error the IRS flags. Ensure you’re truly unmarried or considered unmarried.
Source: IRS EITC common errors & qualifying child rules, last checked: Nov 6, 2025. IRS+1 - Child and Dependent Care Credit: Separate rules for work-related care expenses; HOH often aligns but isn’t required.
Bottom line: HOH is about status, not automatic credit eligibility—check each credit’s own rules and income limits at filing time.
Filing steps & a simple decision flow
Step 1 — Marital status screen:
- Were you legally unmarried on Dec 31, or do you meet considered unmarried rules (separate return, spouse absent entire last 6 months, child lived with you > 6 months, etc.)? If no → HOH not available. IRS
Step 2 — Support test tally:
- Add up total household costs; confirm you paid > 50%. If no → HOH not available. IRS
Step 3 — Qualifying person check:
- Child lived with you > 6 months (or parent you support > 50% of their home’s cost). If no → HOH not available. IRS
Step 4 — Tie-breaker sanity check (if needed):
- If another person could claim the same child, apply tie-breaker rules. If you lose tie-breaker → HOH not available. EITC Central
Step 5 — Paper trail:
- Retain documents listed above in case of an IRS notice.
Bottom line: Pass all three tests, clear tie-breakers, keep proof—then file HOH with confidence.
Comparison at a glance (benefits vary by year)
| Feature | Head of Household | Single | Married Filing Separately (MFS) |
|---|---|---|---|
| Standard deduction | Higher than Single (varies by year) | Lower than HOH | Often least favorable |
| Tax brackets | Wider than Single at certain levels | Narrower vs. HOH | Often narrow/unfavorable |
| Typical for | Single parents supporting a child; certain relatives | Unmarried without qualifying person | Married couples filing separately |
| Common pitfall | Failing “considered unmarried” or >50% support | Claiming when a qualifying person exists (should be HOH) | Losing credits/deductions |
Verify current-year dollar amounts before publishing. Source: IRS Pub. 501/filing status, last checked: Nov 6, 2025. IRS+1
Disclaimer
This article is general information, not tax advice. Tax rules change and your facts matter. Talk to a qualified tax professional or confirm with the IRS before filing.
Sources
- IRS Publication 501—Dependents & Filing Status (incl. “considered unmarried,” qualifying person table). Last checked: Nov 6, 2025. IRS
- IRS Filing Status FAQ—“considered unmarried,” last-six-months rule. Last checked: Nov 6, 2025. IRS
- IRS—EITC tie-breaker rules & common errors—single/HOH while married, duplicate claims. Last checked: Nov 6, 2025. EITC Central+1
- IRS—U.S. citizens & residents abroad (HOH)—nonresident-spouse exception. Last checked: Nov 6, 2025. IRS
- IRS—About Form 8332 + Form 8332—release of dependency doesn’t grant HOH. Last checked: Nov 6, 2025. IRS+1
FAQ section
1) What does “considered unmarried” mean for Head of Household?
You can be “considered unmarried” if you file a separate return, your spouse didn’t live in your home during the last 6 months of the year, your child lived with you > 6 months, and you can claim the child (or the only reason you can’t is due to the special custodial/noncustodial rules). IRS+1
2) Can both parents file Head of Household for the same child?
No. Only one person can claim the child for HOH. If both could, IRS tie-breaker rules decide (longer time with the child; if equal, higher AGI). EITC Central
3) Does signing Form 8332 let the noncustodial parent file HOH?
No. Form 8332 transfers the dependency claim, not HOH. HOH is tied to custody/time and support tests. IRS
4) Can I file HOH if my partner or roommate lives with me?
Possibly—but a roommate/partner who isn’t your relative is not a qualifying person for HOH. You usually need your child (or another qualifying relative) to meet the HOH rules. IRS
5) Do I have to count child support I pay as keeping up my home?
No. Child support paid to the other parent doesn’t count toward keeping up your household. IRS
6) Can my parent be my qualifying person even if they don’t live with me?
Yes, if you pay more than half the cost of keeping up your parent’s main home for the year (and other dependent tests are met). IRS
7) What if my child lived with each parent exactly half the year?
If time is exactly equal and both are parents, the higher-AGI parent wins under tie-breaker rules. EITC Central
8) What are the most common HOH mistakes?
Filing HOH while still living with a spouse in the last six months, not paying >50% of household costs, or misusing Form 8332. The IRS flags these frequently. IRS