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 ?
Those thresholds are $200,000 for single filers and heads of household and $250,000 for joint filers.
The study finds that one in seven (15%) heads of household 50+ currently view or would consider RLTV as a valuable addition to their multichannel service.
Table 1 indicates that those heads of household with at least a college degree are associated with more than twice as much household income when compared to those with only basic training, and more than one quarter than those with some training beyond a high school degree.
5 million heads of household between the ages of 25 and 34, the size of this prime renter group has been shrinking.
Weise's title is apt because it reflects his conclusion that Appalachian Heads of Household embraced the goal of household autonomy but were rarely able to reach it.
IRA & PENSION CREDIT Tax Credit Rate applied to maximum contribution of $2,000 Based on AGI for various pension/IRA plans Joint Filers Heads of Household All Other Filers Credit Rate $0-33,000 $0-24,750 $0-16,500 50% 33,001-36,000 24,751-27,000 16,501-18,000 20% 36,001-55,500 27,001-41,625 18.
The poll, published in the Sunday, August 26, Chicago Tribune, shows that 51 percent of suburban heads of household across the six county suburban area approved of the plan, 35 percent opposed the expansion and 14 percent were undecided.
This tax status is designed to help heads of household by placing them in a lower tax bracket with a higher standard deduction.
Using census records and tax lists, she finds growing percentages of female heads of household as well concentrations of female householders in particular neighborhoods; in Newport, this pattern was most notable among black women.
In addition, the court would often require negligent husbands to hand over wages to their wives and thus fulfill their duties as heads of household.
For example, HP's share is higher when the female head of household is involved in making a PC brand decision, and female heads of household are more often involved in first time PC purchases.
Results of the National Family Status Observatory, which surveys Emirati families in Abu Dhabi, for the second quarter of 2013 show those surveyed -- the heads of households -- felt there had been an increase in the cost of clothing and long-term consumer goods.

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