One of the most common filing status misunderstandings every tax season is this:

“I’m single (or unmarried) and I have at least one dependent, so I file Head of Household.”

It can be true—but it’s not automatic. Head of Household (HOH) is not based on a general idea like “single parent.” It’s based on specific IRS requirements. If you miss even one, your correct filing status may be Single (or in some situations, Married Filing Separately).

Here’s why the misconception happens and what the rules actually require.

WHY HEAD OF HOUSEHOLD GETS MISUNDERSTOOD

HOH is appealing because it often provides:

• A larger standard deduction than Single
• More favorable tax brackets
• In some cases, better outcomes for certain credits

So people naturally assume that having a dependent is the deciding factor. In reality, having a dependent is only part of the test.

WHAT YOU MUST MEET TO FILE HEAD OF HOUSEHOLD

To qualify for HOH, you generally need all of the following:

1) You must be unmarried (or “considered unmarried”) at the end of the year

If you were not married on December 31, you typically meet this part.

If you were legally married on December 31, you may still qualify as “considered unmarried” in certain cases—often involving living apart from your spouse for the last 6 months of the year and having a qualifying child living with you more than half the year.

2) You must pay more than half the cost of keeping up your home

This is the requirement that most often gets overlooked.

“Keeping up a home” generally includes:

• Rent or mortgage
• Property taxes
• Utilities
• Home insurance
• Repairs and maintenance
• Food eaten in the home

If you live with family and don’t pay most household expenses, or you split the bills evenly with someone else, you may not qualify for HOH—even if you claim a dependent.

3) You must have a qualifying person

A qualifying person for Head of Household (HOH) is someone who meets IRS rules and is closely connected to you—usually a child or certain relatives. Here are the main categories:

A. Qualifying child

• A child who is your qualifying child can be a qualifying person if they generally:
• Lived with you more than half the year (temporary absences like school usually count), and
• Can be your son/daughter/stepchild/foster child, sibling (and their descendants), etc.

B. Qualifying relative who is your parent

A parent you can claim as a dependent can be a qualifying person even if they do NOT live with you, as long as you paid more than half the cost of keeping up their main home (this can include certain nursing home costs).

C. Other qualifying relatives who live with you

• Certain relatives you can claim as dependents may be qualifying persons only if they:
• Lived with you more than half the year, and
• You can claim them as a dependent (qualifying relative rules). Examples: Grandparent, Brother/sister, aunt/uncle, niece/nephew.  

Important exclusions (common confusion)

These typically do NOT count as a qualifying person for HOH:

• A boyfriend/girlfriend (even if they live with you)
• A roommate

REAL-LIFE SCENARIOS THAT TRIP PEOPLE UP

Scenario A: Single, has a dependent—but not Head of Household

You’re unmarried and claim your child, but you live with relatives who pay most of the rent/mortgage and utilities. You cover only smaller expenses.

You may be eligible to claim the dependent, but you likely did not pay more than half the cost of keeping up the home, so HOH may not apply.

Scenario B: Single, has a dependent—Head of Household applies

You’re unmarried, your child lived with you more than half the year, and you paid the majority of household costs.

In that situation, HOH is often appropriate.

WHY FILING THE WRONG STATUS MATTERS

Choosing HOH when you don’t qualify can lead to:

• IRS notices and delays
• Refund changes
• Repayment of credits
• Additional tax, penalties, and interest

Even if it was unintentional, the IRS can reclassify the filing status and recalculate the return.

A SIMPLE HEAD OF HOUSEHOLD “REALITY CHECK”

If someone says, “I’m unmarried and I have a dependent, so I’m Head of Household,” the next questions should be:

• Did you pay more than half of the household expenses?
• Did your qualifying child live with you more than half the year (if applicable)?
• Does your dependent meet the HOH ‘qualifying person’ rules (child vs. parent vs. other relative)?

If the answer to the first question is “not really,” HOH usually isn’t the correct filing status.

BOTTOM LINE

Being single (or unmarried) and having a dependent does not automatically qualify you for Head of Household.

HOH depends on:

• marital status rules,
• paying more than half the cost of keeping up the home, and
• having a qualifying person who meets the IRS requirements.