IRS Publication 501 — Dependents, Standard Deduction, and Filing Information
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“You: Born before January 2, 1961 Blind Your spouse: Born before January 2, 1961 Blind Total number of boxes you checked IF your filing status is... AND the number in the box above is... THEN your standard deduction is... Single 1 $17,750 2 19,750 Married filing jointly 1 $33,100 2 34,700 3 36,300 4 37,900 Qualifying surviving spouse 1 $33,100 2 34,700 Married filing separately** 1 $17,35…”
You may be able to file as head of household if you meet all the following requirements.
1. You are unmarried or considered unmarried on the last day of the year. See Marital Status, earlier, and Considered Unmarried, later.
2. You paid more than half the cost of keeping up a home for the year.
3. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school).
However, if the qualifying person is your dependent parent, your dependent parent doesn’t have to live with you. See Special rule for parent, later, under Qualifying Person. If you qualify to file as head of household, your tax rate will usually be lower than the rates for single or married filing separately. You will also receive a higher standard deduction than if you file as single or married filing separately.
TIP How to file. Select this filing status by checking the “Head of household” box on the Filing Status line near the top of Form 1040 or 1040-SR. If the child who qualifies you for this filing status isn’t claimed as your dependent in the Dependents section of Form 1040 or 1040-SR, enter the child’s name in the entry space below the filing status checkboxes. Use the Head of a household column of the Tax Table, or Section D of the Tax Computation Worksheet, to figure your tax.
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