Single or Head of Household: Who Gets the Bigger Tax Break?

Choosing whether to file as Single or Head of Household can seriously impact how much tax you owe—and how much you get back. Each status comes with its own rules and rewards, so it's worth understanding which one fits your situation best. Head of Household filing status comes with better tax perks, but you’ve got to meet the IRS’s rules. Here's how to compare your options and pick the one that saves you the most.

What Are the IRS Filing Status Options?

The IRS recognizes five tax filing statuses:

1. Single
2. Head of Household
3. Married Filing Jointly
4. Married Filing Separately
5. Qualifying Surviving Spouse

The two most relevant statuses for unmarried filers are Single and Head of Household (HOH). Think of Single as the "standard package"—simple, but without many perks. Head of Household filing status? That’s the "deluxe upgrade" with extra savings if you qualify.

Understanding which one applies to you can make a significant difference in your refund or tax bill.

Read more about the Big Beautiful Bill.

Quick Tips

• Pick the status that applies on December 31.
• Head of Household filing status is not the same as being the main breadwinner — you must meet IRS criteria.
• Married Filing Separately generally results in more total tax and limits many credits (for example, EITC is not allowed), so most couples save by filing jointly.

Who Qualifies for Head of Household?

To qualify for Head of Household filing status, you must:

• Be unmarried or considered unmarried on the last day of the year
• Pay more than half the cost of keeping up a home for the year
• Have a qualifying person: generally a qualifying child (meeting age/relationship/residency/support tests) or a qualifying relative you can claim as a dependent. Not every ‘close relative’ qualifies.

Parent exception: a dependent parent is a qualifying person even if they don’t live with you, if you paid over half the cost of their main home for the year.

Can a single filer claim a dependent?

Use this checklist:

• ☑️ You were not married on December 31
• ☑️ You paid more than 50% of household expenses
• ☑️ A qualifying person lived with you for more than half the year (exceptions for a dependent parent).

Example: Jamie is a single parent who pays all the rent, utilities, and groceries for her household. Her 6-year-old son lives with her year-round, making him a qualifying child. Since she's unmarried, covers more than half the expenses, and has a qualifying child living with her, Jamie qualifies for the Head of Household filing status.

Refer to IRS Publication 501 to ensure you're meeting all HOH requirements.

Decision Chart: Should You Claim Head of Household Status?

Not sure if you meet all the Head of Household status criteria? This quick decision chart will help you figure it out in just a few steps. Answer the following questions honestly to see if this tax filing status fits your situation.

Not sure? Talk to a tax pro.

H2: Single or Head of Household: What’s the Tax Difference?

Standard Deduction (2025):

• Single: $15,750
• Head of Household: $23,625

H3: Tax Brackets (Example for 2025, assuming $50,000 income):

In a side-by-side comparison, a $50,000 income filer would save more than a thousand dollars under Head of Household status due to the lower effective tax rate and higher deduction.

Sources:

• U.S. Congress, One Big Beautiful Bill Act, H.R. 1, 119th Cong.
• IRS, Internal Revenue Bulletin: 2024-40

Tax Benefits of Head of Household Filing Status

Filing as HOH can unlock several financial advantages:

• Higher standard deduction results in lower taxable income.
• More favorable tax brackets mean you pay a lower rate on more of your income.

Explore tax benefits and credits for single moms and dads

What Documents Do You Need to File Head of Household?

Keep these handy in case of an IRS audit:

• Rent or mortgage statements in your name
• Utility bills showing your address
• Custody or support agreements
• School or medical records proving that the dependent lives with you

Pro tip: Always retain these for at least three years after filing.

Common Mistakes When Choosing Filing Status

• Claiming HOH without a qualifying person
• Filing as Single when you qualify for HOH

Mistakes like these could cost you hundreds or flag your return for an audit.

Avoid these common single-filer tax mistakes

What If You Don’t Qualify for Head of Household?

If you don't meet the requirements, you must file as Single. That doesn't mean you can't plan ahead:

• Track custody agreements and dependent expenses
• Evaluate your living situation annually

Read: Do I need to file taxes if I’m single with no dependents?

Final Thoughts: Choose the Filing Status That Works for You

Your tax filing status can mean the difference between a refund and a bill. If you qualify for HOH, take advantage of the extra savings. But if not, don’t sweat it—just be honest and accurate. Reassess your eligibility each year.

Download the 2025 Filing Status Comparison Guide (PDF)