Head of Household


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Head of Household

An individual in one family setting who provides actual support and maintenance to one or more individuals who are related to him or her through Adoption, blood, or marriage.

The designation head of household, also termed head of family, is applied to one whose authority to exercise family control and to support the dependent members is founded upon a moral or legal obligation or duty.

Head of household is also a filing status for federal income taxpayers. There are five basic categories of tax statuses: (1) single persons; (2) heads of households; (3) married taxpayers filing joint returns; (4) married taxpayers filing separate returns; and (5) surviving spouses. Each of these persons pays at different rates. The tax rates for single persons are ordinarily higher than rates for heads of household, while rates for a Husband and Wife filing a joint return are lower.

In order for an individual to qualify as head of household for Income Tax purposes, the person need not be unmarried all year as long as the person is unmarried on the final day of the tax year. In addition, the person must support and maintain a household to the extent that his or her monetary contribution exceeds one-half of the total cost of maintenance. The person's home must be the main place of residence of one relative, with the exception of a mother and father, for the whole year. Relatives include children, grandchildren, stepchildren, brothers and sisters, half brothers or half sisters, and stepbrothers and stepsisters. The individual's parents need not reside in the same home as the taxpayer for him or her to claim this status, provided the person meets the support requirements specified.

Homestead exemption statutes, which have been passed in a majority of jurisdictions, permit a head of household to designate a house and land as a homestead and exempt it from execution for general debts in the event of Bankruptcy. In addition, some states make available property tax exemptions for homestead property. Such statutes often require the formal recording of a declaration of homestead.

head of household

n. 1) in federal income tax law, the person filing a tax return who manages the household which has dependents such as children and/or other dependent relatives living in the home, but does not file on a joint return with a spouse. The calculation of taxes is somewhat more favorable to a head of household than to a person finally singly. 2) anyone who manages the affairs of the family living in a household, who need not be the husband/father or wife/mother, but could be a grandparent, uncle, aunt, son or daughter. 3) "head of family."

References in periodicals archive ?
A database on head of household information was compiled from the more general database, and the head of household data, in conjunction with household characteristics, are used to analyze household income.
Workers' rejection of middle-class norms of respectability based on the ideal of the male head of household and the turbulent masculine culture of the mine often conflicted with the politics of the union and the leftist parties which sought to organize workers into a disciplined movement.
25 35% 373,650 Head of Household $0 $11,950 $0 10% $0 11,950 45,550 1,195.
For joint, surviving spouse, or head of household taxpayers, the standard deduction decreases from $7,384 to $7,274.
00 35% 372,950 Head of Household $0 $11,950 $0 10% $0 11,950 45,550 1,195.
The study found that the female head of household receives 53 percent of all local calls entering New York City residences while the male head of household receives only 27 percent.
All phase-out ranges for married filing separate (MFS) taxpayers would be 50% of the range for married--filing jointly (MFJ), and the phase-out ranges for single and head of household (HOH) taxpayers would be 75% of married-joint.
Filing status errors are less common on electronically-filed returns, as the State's e-file programs and many other software-based tax-preparation programs include a Head of Household questionnaire that guides taxpayers to the correct filing status.
The tax threshold has risen to $11,620 of adjusted gross income for single and married filing separate taxpayers, and $23,241 for married filing joint, surviving spouse and head of household filers.
March 7 /PRNewswire/ -- $50 million in state income tax assessments are being issued to over 181,000 individuals whose Head of Household filing status for 1991 is being disallowed, according to the Franchise Tax Board (FTB).