TaxWrenTax glossary · Updated
Head of household vs. single
Short answer
A filing status for unmarried people who pay more than half the cost of keeping up a home for a qualifying person, such as a child who lives with them for more than half the year. It has a larger standard deduction and wider tax brackets than single.
Head of household is a filing status for unmarried people who maintain a home for a qualifying person, such as a child or a dependent parent. It comes with a larger standard deduction and wider low-rate brackets than filing as single, so the same income is taxed less.
Who qualifies
You can file as head of household if you meet all three tests:
- You are unmarried, or considered unmarried, on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person lived with you in the home for more than half the year (temporary absences such as school count as time lived at home). A dependent parent doesn't have to live with you.
A married person who lived apart from their spouse for the last 6 months of the year and kept up a home for their child may be considered unmarried for this purpose. IRS Publication 501 lists every case, including who counts as a qualifying person.
Head of household vs. single in 2026
| Single | Head of household | |
|---|---|---|
| Standard deduction | $16,100 | $24,150 |
| 10% bracket ends at | $12,400 | $17,700 |
| 12% bracket ends at | $50,400 | $67,450 |
| 22% bracket ends at | $105,700 | $105,700 |
How much it saves
Federal income tax in 2026 with the standard deduction and no credits:
| Income | Single | Head of household | Saved |
|---|---|---|---|
| $40,000 | $2,620 | $1,585 | $1,035 |
| $60,000 | $5,020 | $3,948 | $1,072 |
| $80,000 | $8,770 | $6,348 | $2,422 |
| $120,000 | $17,570 | $13,988 | $3,582 |
The savings come before any credits. A qualifying child usually also brings the child tax credit, which the income tax calculator includes. Head of household also has a higher filing threshold than single.
Work it out
Related terms
- Filing status
- The category you file under, which sets your standard deduction and tax brackets: single, married filing jointly, married filing separately, head of household or qualifying surviving spouse. It depends mainly on whether you are married on the last day of the year.
- Dependent
- A qualifying child or qualifying relative you can claim on your return, which can bring credits such as the child tax credit. A qualifying relative generally can't have gross income of $5,200 or more (2025).
- Standard deduction
- A fixed amount that reduces your taxable income when you don't itemize: $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household in 2026, more if you are 65 or older or blind.
Frequently asked questions
Who qualifies as head of household?
You must be unmarried (or considered unmarried) on the last day of the year, pay more than half the cost of keeping up a home for the year, and have a qualifying person live with you in that home for more than half the year. A dependent parent doesn't have to live with you.
Is head of household better than single?
Yes, if you qualify: the standard deduction is $24,150 instead of $16,100 in 2026 and the lower brackets are wider. At $60,000 of income, head of household saves about $1,072 of federal income tax compared with single.
Can I file head of household without a dependent?
You need a qualifying person, who is usually also your dependent, such as a child or a relative you support. An exception: a child of divorced or separated parents can be your qualifying person even if the other parent claims the child as a dependent.
Can married people file as head of household?
Only if they are considered unmarried: among other tests, you file a separate return, paid more than half the cost of keeping up your home, your spouse didn't live in the home during the last 6 months of the year, and the home was the main home of your child for more than half the year.
What costs count toward keeping up a home?
Rent, mortgage interest, property taxes, home insurance, repairs, utilities and food eaten in the home. Clothing, education, medical care, vacations, life insurance and transportation don't count.
Sources: IRS Publication 501, Dependents, Standard Deduction, and Filing Information. Figures come from our tax data files; see the methodology. All terms: tax glossary.