The Head-of-Household (HOH) filing status can save individual taxpayers thousands of dollars in 2025. With a larger standard deduction and more favorable tax brackets, qualifying for HOH is often better than filing as Single or Married Filing Separately. But the key lies in knowing the qualifying person rules and whether you meet IRS requirements.
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Bigger Standard Deduction in 2025
For the 2025 tax year, the standard deduction amounts are:
- Head-of-Household (HOH): $21,900
- Single: $14,600
- Married Filing Jointly: $29,200
Compared to the Single status, HOH filers get an extra $7,300 in deductions—translating to real tax savings.
Who Qualifies for Head-of-Household?
To file as HOH in 2025, you must meet these IRS rules:
- Unmarried or considered unmarried on the last day of the year.
- Paid more than half the cost of keeping up your home.
- Have a qualifying person living with you for more than half the year.
Who Is a Qualifying Person?
The IRS defines “qualifying person” as someone who lives with you and meets relationship or dependency tests. Examples include:
- Your child, stepchild, or foster child (must be a dependent).
- Your parent (does not need to live with you if you pay more than half their household costs).
- Other relatives like siblings, nieces, or grandchildren if they qualify as your dependents.
Common Situations
Here are examples of how HOH status works:
- Single Parent: Maria supports her two children, paying for rent, groceries, and utilities. She qualifies for HOH.
- Supporting a Parent: John pays more than half of his mother’s assisted living costs. Even though she doesn’t live with him, John can file as HOH.
- Separated Spouse: Lisa lived apart from her husband for the last 6 months of 2025 and provides for her dependent child—she qualifies as HOH.
Tax Benefits of HOH Status
- Bigger standard deduction than Single filers.
- Wider tax brackets, lowering your tax liability.
- Access to key credits like the Child Tax Credit and Earned Income Tax Credit.
Mistakes to Avoid
Many taxpayers incorrectly assume they qualify for HOH. Common mistakes include:
- Claiming HOH without a true qualifying dependent.
- Failing to pay more than half the household expenses.
- Overlooking IRS documentation rules for substantiation.
Key Takeaways for 2025
- HOH offers substantial savings compared to Single filing.
- Qualifying person rules must be strictly met to avoid IRS issues.
- Document your support and dependency claims thoroughly.
