This article is part of a series on |
Taxation in the United States |
---|
United States portal |
Head of Household is a filing status for individual United States taxpayers. It provides preferential tax rates and a larger standard deduction for single people caring for qualifying dependents.
To use the Head of Household filing status, a taxpayer must:
Advocates of the head of household filing status argue that it is an important financial benefit to single parents, and particularly single mothers, who have reduced tax burdens as a result of the status.[1] Critics, however, argue that it is poorly targeted, delivering larger benefits to those with high incomes and smaller benefits to those with low incomes; and point out that it creates marriage penalties and adds additional complexity to the tax code.[2]