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.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.

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."

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.
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Based on the thematic analysis of responses, factors affecting information search behavior of heads of households for purchasing an outbound package tour include four categories of personal factors, familial factors, travel advisors and situational factors, as discussed below.
However, our results from the survey reveals the following: the coefficient of age of the heads of household is 1.633109.
Both provisions apply to taxpayers whose adjusted gross income (AGI) exceeds $250,000 (singles), $275,000 (heads of households) or $300,000 (joint filers).
Almost 48 percent of Non-Estonian heads of household had greater than a secondary school education.
* The AGI limit for the saver's credit (also known as the retirement savings contributions credit) for low-and moderate-income workers is $57,500 for married couples filing jointly, up from $56,500 in 2011; $43,125 for heads of household, up from $42,375; and $28,750 for married individuals filing separately and for singles, up from $28,250.
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 18.001-27,750 10% Over 55,500 Over 41,625 Over 27,750 0% ESTATE AND GIFT TAX Phaseout and Repeal of Estate and Generation-Skipping Transfer Taxes Calendar Year Estate/GST tax Highest estate transfer exemption and gift tax rate 2009 3.5 million 45% 2010 Not applicable, taxes 35% repealed 2011 1 million 39.6% Gift tax: Annual Gift Limitation of $13,000 for 2009.
She estimates, based on a sample of wills and inventories dating from 1663 to 1707, that at least eighty percent of white heads of household owned slaves, although they typically did so in small numbers that included children.
Until the end of the century, mutual aid societies involved only a minority in the department: in 1890 only 10 per cent of the heads of household were covered for livestock disease and death; as for mutual aid for human beings, less than two per cent of the population was insured before 1870, and still only 6.7 per cent in 1907: no great show of fraternity here.
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. The court's efforts were particularly aimed at policing women's sexuality.
More important, however, they protected their status as heads of household and reinforced the superiority of men over women.
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