Head of Household: 3 Rules You Must Meet to Qualify
Filing as “Head of Household” (HOH) is the sweet spot of the tax code. It offers a massive Standard Deduction of $24,150 (2026 projected) and wider tax brackets than filing “Single.” However, it is also the most audited filing status because people confuse “supporting someone” with “qualifying for HOH.” Here are the three strict tests you must pass to claim this status without triggering an IRS red flag.
1. The Rule: The “50% Upkeep” Test
Paying for your child’s clothes is not enough. You must pay for the house.
❌ Exclude: Clothing, Education, Medical expenses, Vacations, Life Insurance, Transportation.
The Calculation: If the total household cost is $30,000, you must have paid at least $15,001.
2. Who is a “Qualifying Person”? (Checklist)
This is where most people fail. Not all dependents qualify you for HOH.
| Person | Residency Rule | HOH Eligible? |
|---|---|---|
| Your Child (Under 19 or Student <24) |
Must live with you > 6 months. | YES |
| Your Parent (Father/Mother) |
Can live elsewhere (e.g., nursing home). | YES (If you pay >50% cost) |
| Girlfriend / Boyfriend (Unemployed) |
Lives with you all year (12 months). | NO (Single Status) |
| Roommate / Cousin | Lives with you all year. | NO |
3. Timeline: The “Considered Unmarried” Rule
Still legally married but want to file HOH? You must pass the “6-Month Separation Test.”
| Timeline (2026) | Living Arrangement | Filing Status Eligibility |
|---|---|---|
| Jan – Jun | Together | |
| Jul 1 – Dec 31 | Apart | |
| Dec 31 | File HOH |
4. Strategy: The “Parent” Loophole
This is the only exception to the “live with you” rule.
- The Rule: Your parent does NOT need to live in your house for you to be HOH.
- The Strategy: If you pay more than 50% of the cost of keeping up their home (or their nursing home costs) and claim them as a dependent, you qualify as Head of Household.
- The Benefit: You get the $24,150 standard deduction even though you technically live alone (because you support your parent’s household elsewhere).
5. Warning: Custodial Parent Wins
In a divorce, only one parent gets HOH.
⛔ The “nights” rule
Who is the “Custodial Parent”?
- IRS Definition: The parent with whom the child slept for the greater number of nights during the year (e.g., 183 nights vs. 182 nights).
- The Trap: Even if the divorce decree says the non-custodial parent can claim the child as a dependent (via Form 8332), the non-custodial parent can NEVER claim Head of Household based on that child. Only the Custodial Parent gets HOH.