U.S. · filing status
Head of household requirements checker.
Answer a few questions about your home and who lives with you to see whether you meet the IRS head of household tests.
To file as head of household you must be unmarried or considered unmarried, pay more than half the cost of keeping up your home, and have a qualifying person who lived with you more than half the year (a parent has a special exception). It carries a $24,150 standard deduction for 2026 versus $16,100 for single.
Your numbers
Result
How this is calculated
The checker applies the three Publication 501 tests: (1) you are unmarried, or considered unmarried because your spouse did not live in your home during the last 6 months of the year, a child lived with you more than half the year and you can claim that child; (2) you paid more than half the cost of keeping up the home; and (3) a qualifying person lived with you for more than half the year. A parent you can claim as a dependent counts even if they live elsewhere, as long as you pay more than half the cost of their main home or of keeping them in a rest home.
A friend who lives with you all year does not count, even if the friend could be your qualifying relative.
Worked example
Single parent. Unmarried, pays all the rent and bills, and a 9-year-old lives with her all year. All three tests are met, and her 2026 standard deduction is $24,150, which is $8,050 more than the $16,100 for single.
Roommate. Someone who shares a home with a friend and pays most of the rent has no qualifying person, so single is the correct status.
Limits of this checker
It does not cover a spouse who is a nonresident alien, a child born or who died during the year, a kidnapped child, or the divorced-parent dependent exceptions in detail. If your case is unusual, read the filing status section of Publication 501.
Sources
Primary sources opened and checked on October 26, 2026. Figures are for tax year 2026 unless a source says otherwise.
Common mix-ups
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Often assumedA friend who lives with me all year and depends on me makes me eligible for head of household.
What the source saysPublication 501 says a friend who lived with you all year does not qualify you as head of household, even if the friend is your qualifying relative for other purposes. [1]
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Often assumedAny unmarried person who supports a relative can file as head of household.
What the source saysPublication 501 requires the home cost test and that the relative lived with you more than half the year (parents excepted) and that you can claim them as a dependent; meeting only one of these is not enough. [1]
Checked against these sources on .
Frequently asked questions
What are the requirements for head of household?
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, and have a qualifying person who lived with you more than half the year.
Can I file head of household if I am married?
Only if you are considered unmarried: you file separately, your spouse did not live with you in the last 6 months of the year, and your child lived with you more than half the year and you can claim that child.
Does my parent have to live with me?
No. A parent you can claim as a dependent qualifies if you pay more than half the cost of their main home, or of keeping them in a rest home or home for the elderly.
What counts as the cost of keeping up a home?
Rent, mortgage interest, property taxes, insurance, repairs, utilities and food eaten at home. Clothing, education, medical treatment, vacations and life insurance are excluded.
Does a temporary absence break the more-than-half-year test?
No. Time away at school is a temporary absence, so the person is still treated as living with you.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules change and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.