Head of household

The head of household designation is a tax designation that is applied to people in the United States who have the following characteristics:

  • The person pays more than half of the costs required to run a household
  • The person looks after a dependent who lives in the same home for at least half of the year
  • The person is unmarried or filing an individual tax return

The head of household designation confers a favorable tax status on a taxpayer, and so is commonly used by single parents to reduce their income tax liability.