{"id":4032,"date":"2022-12-16T11:20:06","date_gmt":"2022-12-16T11:20:06","guid":{"rendered":"https:\/\/www.irstaxapp.com\/?p=4032"},"modified":"2022-12-16T11:22:07","modified_gmt":"2022-12-16T11:22:07","slug":"head-of-household-irs-rules-simplified-2023","status":"publish","type":"post","link":"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/","title":{"rendered":"Head of Household IRS Rules Simplified !"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><picture><source srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-1024x576.webp 1024w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-300x169.webp 300w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-768x432.webp 768w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-150x84.webp 150w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-750x422.webp 750w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-1140x641.webp 1140w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs.webp 1200w\" sizes=\"(max-width: 1168px) 100vw, 1168px\" type=\"image\/webp\"><img src=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-1024x576.png\" height=\"656\" width=\"1168\" srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-1024x576.png 1024w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-300x169.png 300w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-768x432.png 768w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-150x84.png 150w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-750x422.png 750w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs-1140x641.png 1140w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/head-of-household-irs.png 1200w\" sizes=\"(max-width: 1168px) 100vw, 1168px\" class=\"wp-image-6263 sp-no-webp\" alt=\"head of household irs\" decoding=\"async\" loading=\"lazy\"  > <\/picture><\/figure>\n\n\n\n<p>Head of household IRS rules restrict the status of head of household to only certain unmarried persons who satisfy certain conditions. This is so because the filing status of &#8220;Head of Household&#8221; has a much higher tax relief than a single filing status taxpayer. Further, the <a href=\"https:\/\/www.irstaxapp.com\/standard-deduction-when-to-claim-more-when-you-cant-claim-a-penny\/\">standard deduction<\/a> for the head of the household is higher than the individual status. Because of such tax benefits, the IRS has set a number of stiff conditions that must be fulfilled in order to be eligible to file a tax return under the status &#8221; head of household&#8221;.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-662d97eb2f930\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-662d97eb2f930\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/#Head_of_household_IRS_eligibility_conditions\" title=\"Head of household IRS eligibility conditions?\">Head of household IRS eligibility conditions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/#What_are_qualifying_expenses_what_not\" title=\"What are qualifying expenses &amp; what not?\">What are qualifying expenses &amp; what not?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/#What_does_%E2%80%9CConsidered_unmarried%E2%80%9D_mean\" title=\"What does &#8220;Considered unmarried&#8221; mean?\">What does &#8220;Considered unmarried&#8221; mean?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/#What_is_the_qualifying_child_or_relative_rule\" title=\"What is the qualifying child or relative rule?\">What is the qualifying child or relative rule?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/#Head_of_Household_IRS_Tax_Brackets_2022_2023\" title=\"Head of Household IRS Tax Brackets 2022 &amp; 2023\">Head of Household IRS Tax Brackets 2022 &amp; 2023<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/#Single_vs_Head_of_Household_IRS_tax_rates_2023\" title=\"Single vs Head of Household IRS tax rates 2023\">Single vs Head of Household IRS tax rates 2023<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/#Single_vs_Head_of_Household_IRS_tax_rates_2022\" title=\"Single vs Head of Household IRS tax rates 2022\">Single vs Head of Household IRS tax rates 2022<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/#Head_of_the_household_IRS_standard_deduction_2022_2023\" title=\"Head of the household IRS standard deduction 2022 &amp; 2023\">Head of the household IRS standard deduction 2022 &amp; 2023<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.irstaxapp.com\/head-of-household-irs-rules-simplified-2023\/#Compare_Tax_Diff_with_Head_of_household_vs_single_calculator\" title=\"Compare Tax Diff with Head of household vs single calculator\">Compare Tax Diff with Head of household vs single calculator<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Head_of_household_IRS_eligibility_conditions\"><\/span>Head of household IRS eligibility conditions?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you fulfilled the following conditions in a tax year, you can claim the status of &#8220;Head of Household&#8221; :<\/p>\n\n\n\n<ol><li>You must have evidence of paying more than half of the <em>qualifying expenses<\/em> (refer to the explanation below)  involved in maintaining a household. <\/li><li>You must be either a  single or divorced or legally separated person or should be &#8220;considered unmarried&#8221; as of the last day of the tax year.<\/li><li>You must file your own individual tax return.<\/li><li>You must have a dependent qualifying child or relative, and he\/she must have lived in your home for more than half the year. <\/li><li>You must have proof of paying for at least 50% of the maintenance costs for the dependent.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_qualifying_expenses_what_not\"><\/span>What are qualifying expenses &amp; what not?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The qualifying expenses that the person must share at least 50% for claiming  the status of &#8220;head of household&#8221; include following types of household bills <\/p>\n\n\n\n<ul><li>utility bills, <\/li><li>insurance, <\/li><li>groceries,&nbsp;<\/li><li>rent\/mortgage, <\/li><li>property taxes, and <\/li><li>house repairs. <\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">What is not included in the qualifying expense?<\/h3>\n\n\n\n<p>The qualifying expenses exclude costs such as expenses on clothing, healthcare, vacations, life insurance, transportation, and education.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What if you receive assistance?<\/h3>\n\n\n\n<p>If you get any assistance in paying the household bills from a relative, non-relative, or government programs such as the<a href=\"https:\/\/www.irstaxapp.com\/question\/6257-what-is-tanf\/answer\/6259\/\">&nbsp;Temporary Assistance for Needy Families<\/a>, you will still qualify if you paid at least 50% of the qualified expense using your own savings or earnings. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_does_%E2%80%9CConsidered_unmarried%E2%80%9D_mean\"><\/span>What does &#8220;Considered unmarried&#8221; mean?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Apart from the taxpayers who are single, divorced, or legally separated, a married couple that lives in separate residences from July 1 to December 31<sup>st<\/sup>&nbsp;may still be considered unmarried, but there are some conditions to fulfill before he can be considered unmarried for the purpose of claims of &#8220;Head of Housed&#8221; status, like<\/p>\n\n\n\n<ul><li>The spouses must file separate taxes and still meet the other two requirements for filing as head of household. <\/li><li>If the reason for living in separate residences is a temporary circumstance such as medical treatments, college attendance, or military service, the spouses are considered married during the tax year and cannot claim the head of household filing status.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_qualifying_child_or_relative_rule\"><\/span>What is the qualifying child or relative rule?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A qualified child can be a child, stepchild, foster child, adopted child, or descendant of any of those who are dependents. Under the qualifying relative rule, you can claim your father, mother, brother, sister, niece, nephew, or either of the grandparents. But the following additional conditions must be satisfied by them:<\/p>\n\n\n\n<ul><li>Lived in the taxpayer\u2019s home for more than half the year and <\/li><li>You provided at least 50% of the maintenance costs for a qualified child or dependent.<\/li><\/ul>\n\n\n\n<p>The list of qualifying persons is contained in Table 4 of <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p501.pdf\" target=\"_blank\" rel=\"noopener\">Publication 501 of the IRS.<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What if my parents live in the rest room for which I pay bills? <\/h3>\n\n\n\n<p>If the parents live in a rest home for the elderly and the taxpayer pays more than half of the cost of keeping the parents in the home, the taxpayer qualifies to file as the head of the household. Further, you claim the status of  &#8220;head of household &#8221; even if the parent does not live with you, but you pay more than 50% of the cost of the main home for the whole year for the parents.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-head-of-household-benefits\"><span class=\"ez-toc-section\" id=\"Head_of_Household_IRS_Tax_Brackets_2022_2023\"><\/span>Head of Household IRS Tax Brackets 2022 &amp; 2023<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tax law recognizes that single parents or divorced or legally separated parents (by the last day of the year)&nbsp; are having more responsibilities and expenditures to maintain a home than just of a single unmarried person. Therefore, under the filing status &#8220;head of household &#8220;, a better tax rate is provided in comparison to single filing status. But this tax relief is maintained up to a tax rate of 12 % only, the above rates and range of income are almost the same. The tax rates for years 2022 &amp; 2023 will make this distinction clear :<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Single_vs_Head_of_Household_IRS_tax_rates_2023\"><\/span>Single vs Head of Household IRS tax rates 2023<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table has-medium-font-size\"><table class=\"has-black-color has-text-color has-background\" style=\"background-color:#eee64630\"><thead><tr><th>Tax Rate<\/th><th>For Single&nbsp;Filers<\/th><th>For Heads of Households<\/th><\/tr><\/thead><tbody><tr><td>10%<\/td><td><strong>$0 to $11,000<\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">$0 to $15,700<\/mark><\/strong><\/td><\/tr><tr><td>12%<\/td><td><strong>$11,000 to $44,725<\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">$15,700 to $59,850<\/mark><\/strong><\/td><\/tr><tr><td>22%<\/td><td>$44,725 to $95,375<\/td><td>$59,850 to $95,350<\/td><\/tr><tr><td>24%<\/td><td>$95,375 to $182,100<\/td><td>$95,350 to $182,100<\/td><\/tr><tr><td>32%<\/td><td>$182,100 to $231,250<\/td><td>$182,100 to $231,250<\/td><\/tr><tr><td>35%<\/td><td>$231,250 to $578,125<\/td><td>$231,250 to $578,100<\/td><\/tr><tr><td>37%<\/td><td>$578,125 or more<\/td><td>$578,100 or more<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Single_vs_Head_of_Household_IRS_tax_rates_2022\"><\/span>Single vs Head of Household IRS tax rates 2022<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-regular has-medium-font-size\"><table class=\"has-black-color has-text-color has-background\" style=\"background-color:#f7ebc9\"><tbody><tr><td><strong>Rate<\/strong><\/td><td><strong>For Unmarried Individuals<\/strong><\/td><td><strong>For Heads of Households<\/strong><\/td><\/tr><tr><td><strong>10%<\/strong><\/td><td><strong>$0 to $10,275<\/strong><\/td><td><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">$<strong>0 to $14,650<\/strong><\/mark><\/td><\/tr><tr><td><strong>12%<\/strong><\/td><td><strong>$10,275 to $41,775<\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">$14,650 to $55,900<\/mark><\/strong><\/td><\/tr><tr><td>22%<\/td><td>$41,775 to $89,075<\/td><td>$55,900 to $89,050<\/td><\/tr><tr><td>24%<\/td><td>$89,075 to $170,050<\/td><td>$89,050 to $170,050<\/td><\/tr><tr><td>32%<\/td><td>$170,050 to $215,950<\/td><td>$170,050 to $215,950<\/td><\/tr><tr><td>35%<\/td><td>$215,950 to $539,900<\/td><td>$215,950 to $539,900<\/td><\/tr><tr><td>37%<\/td><td>$539,900 or more<\/td><td>$539,900 or more<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Head_of_the_household_IRS_standard_deduction_2022_2023\"><\/span>Head of the household IRS standard deduction 2022 &amp; 2023<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The second benefit is that you\u2019ll be able to claim a higher standard deduction. For the 2023 tax year, the standard deduction is $20,800 for the head of Household, whereas for Single filing status, it is just $13,850. So, the law provided more savings for Head of Household status.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compare_Tax_Diff_with_Head_of_household_vs_single_calculator\"><\/span>Compare Tax Diff with Head of household vs single calculator<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Using the HEAD OF HOUSEHOLD VS SINGLE calculator, you can easily understand the tax impact of both this filing statuses.<\/p>\n\n\n\n<iframe loading=\"lazy\" width=\"100%\" height=\"900\" layout=\"responsive\" sandbox=\"allow-scripts allow-same-origin\" src=\"https:\/\/gsheetpress.com\/calculator?id=1671187235115\">\n<\/iframe>\n\n\n\n<p>Therefore if you satisfy the head of household IRS rule, it goes a long way to save taxes and therefore money!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Head of household IRS rules restrict the status of head of household to only certain unmarried persons who satisfy certain conditions. This is so because the filing status of &#8220;Head of Household&#8221; has a much higher tax relief than a single filing status taxpayer. Further, the standard deduction for the head of the household is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6263,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[35],"tags":[],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/4032"}],"collection":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/comments?post=4032"}],"version-history":[{"count":5,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/4032\/revisions"}],"predecessor-version":[{"id":6266,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/4032\/revisions\/6266"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media\/6263"}],"wp:attachment":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media?parent=4032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/categories?post=4032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/tags?post=4032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}