What is the Difference Between Single and Head of Household?

The main differences between the single and head of household filing statuses are the tax rates, standard deductions, and eligibility criteria. Here is a comparison of the two:

Single Filing Status:

• For individuals who are not married or in a registered domestic partnership.
• Standard deduction for 2023: $13,850.
• Does not have specific eligibility criteria related to maintaining a home for a qualifying person.

Head of Household Filing Status:

• For unmarried individuals who maintain a home and provide more than half the cost of maintaining the home for a qualifying person, such as a child or relative.
• Standard deduction for 2023: $20,800.
• Tax brackets are more favorable than single filers, allowing more of their taxable income to fall into lower tax brackets.
• Faster eligibility for other write-offs, such as the third stimulus payment, enhanced child tax credit, or boosted earned income tax credit.

To qualify for the head of household filing status, you must meet the following criteria on December 31 of the tax year:

• Be unmarried, considered unmarried, or not in a registered domestic partnership.
• Have a qualifying child or relative.
• Your qualifying person lived with you for more than 183 days in the year.
• Pay more than ½ the costs for maintaining a home.
• Be a U.S. citizen or legal resident for the whole year.

Comparative Table: Single vs Head of Household

The main differences between the Single and Head of Household tax filing statuses are the standard deduction amount, tax brackets, and eligibility requirements. Here is a table comparing the two:

Head of Household filers can claim a roughly 50% larger standard deduction than Single filers. Additionally, Heads of Household have more generous tax brackets, allowing more of their taxable income to fall into lower tax brackets. To be eligible for the Head of Household status, a taxpayer must be considered unmarried and pay more than half the cost of maintaining a home for a qualifying person, such as a dependent.