The head of household status can lead to a lower taxable income and greater potential refund than the single filing status, but to qualify, you must meet certain criteria. To file as head of household, you must:
- Pay for more than half of the household expenses
- Be considered unmarried for the tax year, and
- You must have a qualifying child or dependent.
Some of these terms, such as "considered unmarried" and "qualifying child or dependent" may seem a bit confusing, but the IRS has provided a series of guidelines to help taxpayers understand whether or not they qualify to file as head of household.