Head of Household
Who can file as head of household, the 2026 deduction and brackets, and a calculator comparing your tax as single and head of household.
Head of household vs single calculator (2026)
Head of household: 2026 deduction and brackets
The 2026 standard deduction is $24,150 for head of household versus $16,100 for single, and the 10% and 12% brackets are wider: 10% to $17,700, 12% to $67,450, then 22% to $105,700, 24% to $201,750, 32% to $256,200, 35% to $640,600 (IRS). Example: $60,000 of income: $5,020 single vs $3,948 as head of household, about $1,072 less.
Who can file as head of household
- You're unmarried (or considered unmarried) on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person (usually your child or another dependent relative) lived with you for more than half the year; a dependent parent can live elsewhere if you pay more than half the cost of their home.
Head of household also gets higher income limits for several credits. See the child tax credit and EITC.
Common questions
What is the head of household standard deduction for 2026?
$24,150, versus $16,100 for single filers.
Who qualifies for head of household?
An unmarried taxpayer who paid more than half the cost of a home for a qualifying person who lived there more than half the year.
How much does head of household save?
On $60,000 of income, about $1,072 compared with filing single in 2026.
Sources
More paycheck and tax calculators: Form 1099R · Gift Tax · Inheritance Tax · IRS 941
Related
General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.