Determining who can file as head of household when married requires looking at the specific rules around this filing status. The head of household filing status offers some tax benefits over the married filing jointly or married filing separately statuses, so it’s important for married couples to understand when one spouse may qualify to use it.
What is head of household filing status?
Head of household is a filing status that offers some tax benefits over the single or married filing separately statuses. To qualify as a head of household, a taxpayer must:
- Be unmarried or considered unmarried on the last day of the tax year
- Have paid more than half of the cost of keeping up a home for the year
- Have a qualifying person living in the home with them for more than half the year
A qualifying person can be a child, stepchild, foster child, sibling, stepsibling, parent, grandchild, or other qualifying relative that the taxpayer cares for. This qualifying person must be one that the taxpayer can claim as a dependent.
The head of household status offers higher standard deduction amounts and wider tax brackets than filing as single or married filing separately. This generally results in a lower overall tax liability than other filing statuses for the same income level.
When can a married person file as head of household?
In most cases, married couples need to file as married filing jointly or married filing separately. However, there are some exceptions that allow one spouse to file as head of household even when legally married:
- Married and lived apart from your spouse for the last 6 months of the tax year
- Your spouse did not live in your home during the last 6 months of the tax year
- You paid more than half the cost of keeping up your home
- Your spouse did not provide over half the cost of the home during the last 6 months of the tax year
- You had a qualified person living with you in the home for more than half the year
If all of these criteria are met, the spouse who maintained the home can file as head of household even though they are legally married. The other spouse would need to file as married filing separately in this scenario.
Temporary absences from the home
In some cases, temporary absences from the home do not prevent someone from claiming head of household status. For example, if one spouse needs to leave home for a temporary reason like military service or for work, they can still be considered as maintaining a home for a qualifying person. There are specific IRS rules that define what constitutes a temporary absence in these cases.
Common examples
Here are some common examples of when a married person may be able to file as head of household:
- Separated spouses – If you are still married but living apart from your spouse for the last 6 months of the year and maintain a separate home, the spouse paying costs for that home can often file as head of household if they meet the other criteria.
- One spouse abandons the home – If one spouse abandons the home and stops contributing to costs, the other spouse can file as head of household if they live with a qualifying person.
- Spouse in nursing home – If your spouse lives in a nursing home for the entire year, the spouse still residing in the main home can file as head of household if no costs are paid by the spouse in the nursing home.
- Military deployment – A spouse who is deployed can still be considered as maintaining the home. The other spouse residing in the home with a dependent can file as head of household.
Determining “costs of the household”
To qualify for head of household, you need to cover more than 50% of the costs to keep up the home for a qualifying person. What counts as “costs of maintaining the household?”
The IRS looks at the following household expenses:
- Property taxes
- Mortgage interest
- Rent
- Utility charges
- Upkeep and repairs
- Property insurance
As long as you paid for more than half of these costs, you meet this part of the requirement to be a head of household.
If you own the home, costs like taxes and mortgage interest are generally enough to reach the 50% mark. If you rent, just paying more than half the rent would qualify.
Proving you meet the requirements
If you file taxes as head of household while married, be prepared to prove to the IRS that you met all the requirements if audited. Some documentation you should retain just in case includes:
- Records showing your home address for the full year
- Documents proving your spouse’s address if not living with you
- Documents showing household costs you paid
- Documents showing any costs paid by your spouse
- School, medical or other records showing your child or dependent lived with you
Having solid documentation on hand validates your living situation if the IRS ever reviews your return claiming head of household status while married.
Tax benefits of head of household
Why would a married taxpayer want to file as head of household? This status provides better tax brackets and a larger standard deduction. For 2023, the standard deduction amounts are:
| Filing Status | Standard Deduction |
|---|---|
| Single | $13,850 |
| Married Filing Jointly | $27,700 |
| Married Filing Separately | $13,850 |
| Head of Household | $20,800 |
As you can see, the head of household standard deduction sits between the amounts for single and married filing jointly. This higher deduction amount directly reduces taxable income for the head of household filer.
The head of household tax brackets are also wider than for single or married filing separately taxpayers. This puts more taxable income into lower brackets, reducing the total tax burden.
In total, filing as head of household will result in significantly lower income taxes compared to filing as single or married filing separately if the requirements are met.
Federal vs. state rules
Most states follow federal rules when it comes to head of household filing status. However, there are some states that prohibit the use of this status even if you qualify for federal purposes. These include:
- Alabama
- Kentucky
- Michigan
- New Jersey
- Pennsylvania
If you live in one of these states, you would need to file as married filing separately on your state return, even if claiming head of household for federal. Check with your state’s tax authority to understand all eligibility rules before filing.
Conclusion
The head of household filing status allows some married taxpayers to file under this beneficial status rather than as married filing separately. Qualifying requires meeting specific IRS tests around providing a home, paying costs, and having a dependent reside with you for over half the year. Double check that you meet all requirements before claiming the head of household status if you are married to maximize tax savings.