A taxpayer who qualifies to file as head of household (HOH) will usually have a lower tax rate than a single or MFS taxpayer and will receive a higher standard deduction. The HOH status is available to taxpayers who meet all of the following requirements;
The Taxpayer must be single, divorced, legally separated, or "considered unmarried" on the last day of the year.
The Taxpayer must have paid more than half the cost of keeping up a homefor the year.
The Taxpayer must have had a qualifying person living in his home for more than half the year.
EXAMPLE
Rosa is unmarried. Her son, Mario, was eighteen years old at the end of the year.
Mario lived away from his mother all year because he was going to college, He lived on campus, returning home only on holidays.
Mario does not work and does not provide any of his own support. Since his time away from home to attend school is considered a "TEMPORARY ABSENCE".
Rosa may claim HOH filing status, and claim Mario as her dependent.