In addition to filing individually or jointly, some Americans are able to file as a head of household for federal income taxes purposes. To qualify as a head of household, a person must meet specific requirements outlined in a definition written by the Internal Revenue Service.

General Definition

A person is considered to be the head of household if they are legally unmarried at the end of a calendar year, but have lived with a dependent or spouse for a period of time during the year, contributed to at least half of a household's expenses and have one dependent.

Time Frame

To be considered a head of household, a person's spouse must not have lived with the individual for the last six months of the year for a reason other than military service, illness, business, education or vacation. In addition, the dependent or child of the head of household must have lived with the individual for at least six months during the year.

Types of Expenses

To calculate whether an individual contributed to over 50 percent of a household's expenses the IRS considers the the amount contributed to property taxes, mortgage interest, rent, utilities, upkeep and repairs, property insurance and food consumed on the premises.

Special Considerations

If a dependent child did not live in the home because he was kidnapped, a parent or guardian may still count her as a dependent in some cases. If a dependent is born or dies during the course of the year, it may also be possible to receive a head of household designation.

Benefits

Individuals who qualify for head of household filing typically are subject to a lower tax rate than people who file individually. Additionally, head of households are often allowed larger standard deductions.

Source:

IRS: Publication 17