Legal Definitions - head of household

Definition: Head of household refers to the primary person who provides for a family. This person is responsible for practical support and maintenance of their family members who are related to them by adoption, blood, or marriage and who live together. This obligation is based on moral or legal responsibility.

For federal income tax purposes, there are five basic tax statuses:

• Single persons
• Heads of households
• Married taxpayers filing joint returns
• Married taxpayers filing separate returns
• Surviving spouses

The filing category of heads of household refers to persons who are unmarried or legally separated from their spouse and who are required to provide a residence for at least one dependent for more than half of the tax year. Those who file as heads of household are taxed at a lower rate than those who file as single persons.

In homestead law, most jurisdictions have adopted homestead exemption statutes that allow heads of household to designate their homes and land as homesteads, exempting them from general debt enforcement in bankruptcy. In addition, some states provide property tax exemptions for homestead property.

Examples:

• A single mother who provides for her children and lives with them is considered the head of household.
• A divorced father who has custody of his children and provides for them is also considered the head of household.

These examples illustrate the definition of head of household because both individuals are responsible for providing for their family members who live with them. They are the primary source of support and maintenance for their dependents, and they have a moral and legal obligation to do so.