Introduction
In every tax season, the first thing you need to do is decide which to file. For those who are not married, the primary options are Single and Head of Household. Although they might appear similar, it is very likely that one will cause you to owe more than the other or receive more of a refund.
Head of Household filing status has bigger deductions and better tax brackets than filing as Single, and is not as common as Single. Understanding the criteria can protect you from IRS mistakes and save money.
Why Filing Status Matters
Your tax filing status determines:
- Standard deduction amounts, which lowers the amount of deductible income.
- The brackets which apply to your income.
- The income tax payable which qualifies you to claim certain credits and which deductions you cannot.
Deciding on the most appropriate status will help you receive the benefits you are eligible for and comply with IRS regulations.
Definition of Filing Statuses
Single
An individual is characterized as Single if they are unmarried, divorced, or legally separated by the end of the tax year. This status is the easiest to file for, as it includes no dependents.
Head of Household
The Head of Household status is for taxpayers who are unmarried and economically responsible for a qualifying dependent. This tax status is more beneficial due to the higher standard deduction and lower tax rates associated with the additional expense of supporting a dependent.
Eligibility Requirements
Head of Household
To qualify as Head of Household, the individual must meet the following criteria:
- Be deemed as unmarried as of the last day of the year.
- Spend more than half of the rent/mortgage, utilities, and groceries.
- Have a qualifying dependent, which includes the following:
- A child who resided with the taxpayer for more than half the year.
- A parent that the taxpayer supported, regardless of the physical location.
- Another relative who meets IRS guidelines for dependents.
Single
You will file as Single if:
- You are not married, divorced or legally separated.
- You do not have a dependent to support.
- You do not meet the other status such as HoH or Married Filing Joint.
Tax Benefits Comparison
Standard Deduction
For the year of 2025, the standard deduction is:
- Single: $14,600
- Head of Household: $21,900
A $7,300 advantage for Head of Household filers lowers taxable income immediately, and it’s simply the better choice.
Tax Brackets
Much like Single filers, Head of Household still enjoys the benefits of lower-rate brackets, which can save for HoH filers, saving hundreds and even thousands of dollars.
Common Scenarios
Case 1: Single With No Dependents
Samantha, age 29, is unmarried and lives on her own. She is a Single filer, which is the option for people without dependents.
Case 2: Single Parent
Marcus takes full charge of his 8 year old daughter, and the home. With the child living with him for more than half the year, he is Head of Household.
Case 3: Caring for a Parent
Dana pays most of her elderly mother’s living expenses. Although her mother lives in a senior residence, Dana is still able to claim Head of Household because her parent is a dependent.
Mistakes to Avoid
Claiming Head of Household on a tax return is a lot more common to be seen than people think.Not claiming HoH status: A lot of single parents tend to claim ‘Single’ status, losing out on thousands of dollars in deductions.
Failing to apply primary tests: Not everyone that you assist financially qualifies for a dependent designation – IRS rules are very picky.
How to Choose the Right Status
If you are uncertain, below are some steps you can take:
- Utilize the IRS Interactive Tax Assistant tool, it can help.
- Go through IRS Publication 501, it is a guide to the rules.
- Speak to a tax professional to confirm that you are not compliant in a way that is financially detrimental.
Final Notes
The difference between Head of Household vs. Single filing status can be notable. If you’re single and have a dependent, you may benefit greatly from the Head of Household for additional deductions and lower tax brackets. If you do not satisfy the conditions, remaining Single is the correct choice. Investing the time to think thoroughly ensures that you benefit from the best tax-saving strategies while remaining within IRS restrictions.
Avoid common filing mistakes and maximize your return. Contact Dimov Tax today for expert tax guidance and a detailed return checklist.
FAQs
What is the difference between head of household and single?
HOH requires a qualifying dependent and paying >50% of home costs, with bigger breaks (2025: $21,900 vs. $14,600) and wider brackets; Single has no dependent and smaller benefits.
Is it better to file single or head of household?
If you qualify, HOH is usually better due to the higher standard deduction and friendlier brackets; otherwise Single is the correct status.
Can I claim head of household if I live alone?
Yes—if you pay over half the cost of a home for a dependent parent (they can live elsewhere); otherwise, no.
Can I file as head of household if I’m not married?
Yes—if you’re considered unmarried at year-end and meet the support and qualifying-dependent tests.
What qualifies a person as head of household?
Being unmarried, paying more than half the cost of keeping up a home, and having a qualifying dependent (child, parent, or eligible relative).