The terms "Head of Family" and "Head of Household" are often used interchangeably in casual conversation, but for U.S. tax purposes, Head of Household (HOH) is the official filing status recognized by the IRS. The term "Head of Family" does not have a distinct definition in tax law.
Head of Household (HOH) for Tax Purposes
Head of Household is a filing status that provides tax benefits to single or unmarried taxpayers who maintain a household for certain dependents. To qualify, you must meet specific IRS criteria:
Filing Status:
- You must be unmarried or considered unmarried on the last day of the tax year.
- You cannot file as married filing jointly.
Qualifying Person:
- You must have a qualifying person who is a dependent, such as a child, parent, or other relative. The IRS defines qualifying persons based on relationships, income limits, and residency.
Household Maintenance:
- You must have paid more than 50% of the household expenses (rent, utilities, groceries, etc.) for the home where the qualifying person lives for more than half the year.
Tax Benefits:
- HOH status often results in lower tax rates and a higher standard deduction compared to filing as Single.
Why "Head of Family" Is Sometimes Mentioned
The term "Head of Family" may appear in state tax codes, financial discussions, or non-tax contexts to describe a similar concept. In some states, such as Florida, "Head of Family" is used in laws about wage garnishment or creditor protections. For example:
- Florida Wage Garnishment Law: The term "Head of Family" refers to someone who provides at least 50% of the support for a dependent or family member and may have certain protections against wage garnishment.
