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 ?
increasing the exemption amounts for 2012 to $50,600 for single filers and heads of households and $78,750 for joint filers.
Almost 48 percent of Non-Estonian heads of household had greater than a secondary school education.
The policing of domestic violence represented a new front in the larger campaign to regulate and administer working-class men's and women's domestic lives and to shape men into "responsible" heads of households and women into model housewives.
Also, almost 40 per cent of the heads of households had bought new mobile phones during the three months prior to the survey.
Today Japanese housewives and heads of households are in the hunt for ever higher yields.
Survey data were collected for 4 days (September 15, 16, 17, and 19), during which the American Red Cross (ARC) distributed monetary aid to all heads of households in the four main San Antonio ECs (an empty warehouse and an office building at a former Air Force Base, an empty clothing distribution center, and an empty department store at a suburban shopping mall).
Free Black Heads of Households in the New York State Federal Census, 1790-1830.
Like heads of households, they were also responsible for the welfare of their workers and their dependents.
Likewise, college-educated female heads of households scored 134, while females with less than a high school education scored 40.
Are female heads of households unable to take other options and are under compulsion to send their children to school?
While most traditional programmes are directed towards female heads of households, FEP aims to help reconnect fathers with their families.
The government expects more from the poor and less from the well-off; more from married couples jointly filing their returns and less from singles and heads of households.

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