Life changes
Single Parent? Filing as Head of Household
Head of household gives a single parent a larger standard deduction and wider brackets than filing single. It also has specific tests, and the IRS checks them.
Reviewed by LaToya Clark-Thompson, FounderLast updated
The tests
You can file as head of household if all of these are true:
- You are unmarried on the last day of the year, or considered unmarried because you lived apart from your spouse for the last six months of the year
- You paid more than half the cost of keeping up your home for the year: rent or mortgage interest, property tax, utilities, repairs, insurance and food eaten in the home
- A qualifying person lived with you for more than half the year, usually your qualifying child. A dependent parent is the exception and does not have to live with you.
Temporary absences, such as a child away at school or in the hospital, still count as time living with you.
What it changes on your return
Compared with filing single, head of household has a larger standard deduction and lower tax on the same income, because more of it falls in the lower brackets. It often goes together with the child tax credit, the earned income credit and the child and dependent care credit, each with its own tests.
Because these benefits are valuable, paid preparers are required to complete due diligence questions before claiming them, and the IRS reviews them closely. Expect us to ask who lives in your home, for how long, and who pays which bills. That is not doubt about you; it is what keeps the return standing if it is ever questioned.
Situations that change the answer
- Shared custody: only the parent the child lived with more nights can use the child for head of household, even if the other parent claims the child tax credit through Form 8332
- Living with a partner: if your partner pays more than half the household costs, you may not qualify. Your partner’s child is not your qualifying child for this purpose unless the tests for a qualifying child are met.
- Living with your parents: if they pay most of the household costs, you may not qualify, even with your child in the home
- A child who aged out: once your youngest is no longer a qualifying person, head of household ends. See your child getting older.
What to bring to your appointment
- Each child’s Social Security number and date of birth
- Proof the child lived with you: school or medical records showing your address, or a lease listing household members
- A list of household costs for the year and who paid them
- Any custody order or Form 8332
- Your W-2s, 1099s and child care receipts with the provider’s tax ID
The tax prep checklist has the rest.
When it is worth having a preparer
If your household is straightforward, the status is easy to claim. It is worth having us prepare the return when custody is shared, adults besides you live in the home, you separated during the year, or a past head of household claim was questioned. If the IRS has already sent a letter, bring it and see how to respond to an IRS letter. For a refund early in the season, see our refund advance page. Book through tax preparation.
Frequently asked questions
Can I file head of household if my child’s other parent claims them?
Yes, if you are the custodial parent. When you sign Form 8332 to release the child tax credit to the other parent, you still keep head of household, the earned income credit and the dependent care credit, because those follow where the child lived. The parent who did not have the child more nights cannot use the child for head of household.
Can I file head of household if I live with my boyfriend?
Possibly, but two tests become harder. You must pay more than half the cost of keeping up the home, so if he pays most of the rent and bills you may not qualify. And the qualifying person must be your own qualifying child or a qualifying relative; his child does not count unless the tests are met. We look at who pays what.
What proof do I need for head of household?
You are not required to send anything when you file, but keep records in case the IRS asks: school, medical or childcare records showing the child at your address, a lease or mortgage statement, and receipts or statements for the household bills you paid. If a letter arrives questioning the status, those records are what answers it.
Do I qualify for head of household if I am separated but not divorced?
You may, under the considered unmarried rule. You must file separately from your spouse, have lived apart for the last six months of the year, have paid more than half the cost of your home, and have a dependent child who lived with you more than half the year. If any of those fail, you file as married filing separately.
Not the question you had? The full tax FAQ covers more ground, and our client reviews say what the work is actually like.
Related pages
Getting divorced
Filing status, dependents, alimony, retirement splits and the house after a divorce.
Learn moreYou had a baby
Child tax credit, dependent care, filing status and the Social Security number you need first.
Learn moreYour child is getting older
Why the refund drops when a child ages out of credits, and what still applies.
Learn moreSupporting a parent
When a parent counts as your dependent, head of household, medical bills and care costs.
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