what is the standard deduction for head of household 
the portion of income not subject to tax for heads of households is 21 900 in 2024 that s an increase from 20 800 for the 2023 tax year 38the bottom linehead of household hoh filing status can be claimed by unmarried taxpayers who support and house a qualifying person you must file a separate individual tax return be considered unmarried and have a qualifying child or dependent to qualify for hoh status the purpose of the hoh filing status is to provide a financial boost to single or separated individuals with dependents it s almost always better to file as head of household if you qualify hoh filers have a lower tax rate and higher standard deductions than single filers 