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 ?
Age of the Head of Household. The stage in the lifecycle of the head of the household has shown a positive effect on children's schooling.
Assuming Brian paid all of the mortgage interest and real estate taxes, he'd owe $13,521--$23,521 as a head of household minus the $10,000 tax credit he got for adopting Jacob.
Head of household: Highschool graduate Small business owners, teachers, professionals May rent or own house or apartment
Taxpayers that itemize deductions and file as head of household or married filing separately are most susceptible to the AMT system.
We will use regression analysis of household income and its components based on head of household demographic information to further examine the income determination process.
The six included: 1) a measure of central tendency (mean), 2) a measure of variability (standard deviation), 3) a measure of extremes (lowest score per family), 4) female head of household score, 5) mean family score adjusted for family variability, 6) female head of household score adjusted for family variability.
But if you filed as a head of household in the same group, you kept 9 percent less of your income.
With this week's Head of Household having her back, Big Brother Network reports that on Sunday, Sam told Tyler that she wants to keep her "special power." Viewers will remember that Sam's (http://bigbrothernetwork.com/big-brother-20-twist-bonus-life-power-app-details/) "Bonus Life" is good for the first four evictions.
Education was defined using education level of head of household and was categorized as a high school graduate or less, some college, and college graduate.
In June IER replaced the 'head of household' system to give people greater control and ownership over their registration.
In her carefully researched chapter on child criminal cases in eighteenth-century Lima, Premo examines the ways in which the colonial state stepped in as patriarch, when a male head of household was either absent or in some way "deficient" in performing this role.
She has three children and is eligible to file as a head of household. If M files a 2003 tax return and reports $10,400 of taxable wages, she is entitled to a $4,160 refundable EIC (assuming she meets all other EIC requirements).

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