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Head of Household Calculator

Check your eligibility for Head of Household filing status after separation or divorce, and calculate your tax savings versus filing as Single.

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Head of Household Eligibility
Likely Eligible
Unmarried / SeparatedYes
Qualifying Child/DependentYes
Child Lived With You 6+ MonthsYes
Paid >50% of Home CostsYes
You appear to qualify as Head of Household — file as HOH to get the larger standard deduction and better tax brackets.
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Head of Household Filing Status After Divorce

Head of Household (HOH) is a more favorable tax filing status than Single, available to unmarried taxpayers who maintain a home for a qualifying dependent. For separated and divorced parents, qualifying as HOH can save thousands of dollars per year through a larger standard deduction and more generous tax brackets.

In 2026, the HOH standard deduction is approximately $22,500 — $7,500 more than the single deduction of $15,000. Combined with the wider tax brackets, a divorced parent earning $72,000 might save $1,500–$2,500 in federal taxes annually by filing as HOH instead of Single.

HOH Eligibility Requirements

To file as Head of Household, you must meet ALL of: 1. UNMARRIED: You must be unmarried, legally separated, or considered unmarried (spouse lived apart for last 6 months of year) 2. QUALIFYING PERSON: You must have a qualifying child or qualifying relative who lived with you for more than half the year (Exception: a dependent parent need not live with you) 3. HOME COSTS: You paid more than 50% of the cost of keeping up a home for the year (rent/mortgage, utilities, food, repairs) Note: Only ONE parent can claim HOH for the same child. The custodial parent (child lived with more nights) typically qualifies.

2026 Tax Bracket Comparison

HOH vs Single — Federal Tax Brackets 2026 (approximate)

10% bracket (HOH)Up to $17,000
10% bracket (Single)Up to $11,925
12% bracket (HOH)$17,001 – $64,850
12% bracket (Single)$11,926 – $48,475
22% bracket (HOH)$64,851 – $103,350
22% bracket (Single)$48,476 – $103,350
Standard deduction (HOH)$22,500
Standard deduction (Single)$15,000

At $72,000 income, HOH results in approximately $1,800–$2,200 less federal tax than filing Single. Over 10 years, this compounds to $18,000–$22,000 in tax savings.

Frequently Asked Questions

Not for the same child. Only one parent can use a specific child to qualify for HOH. The custodial parent — the one the child lived with for more nights during the year — has the right to claim HOH based on that child. However, if each parent has a different qualifying child (e.g., one child with each parent), both parents could potentially file as HOH based on different qualifying dependents.
In a true 50/50 custody split (equal nights), the IRS uses a tiebreaker: the parent with the higher adjusted gross income (AGI) is treated as the custodial parent and may claim HOH. Divorce agreements sometimes address this, with parents alternating the dependency exemption annually. However, the HOH status itself must follow IRS residency rules — it cannot simply be assigned by agreement.
Yes, in some cases. You may be considered unmarried for HOH purposes if you and your spouse lived apart for the last 6 months of the tax year, you paid more than half the home costs, your child lived with you for more than half the year, and you can claim the child as a dependent. This "abandoned spouse" rule lets separated spouses file as HOH even before the divorce is final.
Qualifying home costs include: rent or mortgage payments, property taxes, homeowner's or renter's insurance, utilities (heat, electricity, water), grocery bills, and home repairs. Costs NOT included: clothing, education, medical expenses, and life insurance. If you pay more than 50% of these combined costs for the year, you meet this requirement.
Most states conform to federal HOH rules and provide a similar benefit in their own tax system. Some states have their own HOH deduction amounts or filing rules. A few states (like California) have their own definition of qualifying person that differs slightly from federal rules. Always check your state tax instructions to confirm HOH treatment at the state level.

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Advanced

2026 HOH vs. Single vs. MFS bracket comparison chart across income levels, with a vertical marker at your income showing tax owed for each status.

+ Open Advanced Calculator — Tax Bracket Chart & Filing Status Comparison
Your Income
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Federal Income Tax by Filing Status
HOHSingleMFS
$0$9K$19K$28K$37K$20K$60K$100K$140K$180K
Tax Comparison at $72,000 AGI
Save $1,854 vs Single filing
HOH — Std Deduction$22,500
HOH — Tax$5,600
Single — Tax$7,454
MFS — Tax$7,454
HOH Savings vs Single$1,854/yr
HOH Savings vs MFS$1,854/yr
Professional

Full credits analysis (CTC, dependent care, EITC), dependent qualification tests, separated-spouse HOH rules, and state tax conformity table.

+ Open Professional Calculator — Credits, Dependent Tests & State Conformity
HOH Tax Analysis with Credits
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HOH Full Tax Breakdown
$0 net federal tax
Standard Deduction (HOH)$22,500
Taxable Income$49,500
Tax Before Credits$5,600
Child Tax Credit−$4,000
Dependent Care Credit−$1,587
EITC (estimated)−$1,567
Net Federal Tax$0
Marginal Rate12.0%
Effective Rate0.0%
vs Single: Would owe $7,454 — HOH saves you $1,854 before credits.