Head Of Household
Head of Household is a filing status for individual United States taxpayers.
In order to use the Head of Household filing status, the taxpayer must do the following:
- Be unmarried or considered unmarried as of the last day of the tax year;
- Have paid more than half the cost of keeping up a home for the tax year (either one's own home or the home of a qualifying parent); and
- In most cases, have a qualifying person who lived with the head in the home for more than half of the tax year except if the qualifying person is a dependent parent. (See Special rule for parents.)
Read more about Head Of Household: Advantages, Considered Unmarried, Keeping Up A Home, Qualifying Person
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