Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status

Filing Status Requirements

Head of Household

A taxpayer may qualify for the Head of Household filing status if he or she:

  • Is unmarried or "considered unmarried" on the last day of the tax year, and
  • Paid more than half the cost of keeping up a home for the tax year, and
  • Had a qualifying person living in their home with them more than half the year (except for temporary absences)
Frequently Asked Questions

Question: What qualifies as an acceptable temporary absence?

Answer: Temporary absences include those for school, vacation, illness, business, or military service.

Form 1040, Filing Status section, Box 4-Head of household is checked.