Head of Household
Definition
A filing status for unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying dependent. This status provides a larger standard deduction ($21,900 in 2025) and more favorable tax brackets than Single filing status. You must be unmarried or "considered unmarried" on the last day of the year and have paid more than half the cost of keeping up a home for a qualifying person.
Example
An unmarried parent who pays rent and lives with their child can file as Head of Household, saving potentially $1,000+ compared to filing as Single.