Encyclopedia Encyclopedia: ABCDEFGHIJKLMNOPQRSTUVWY
Term Definition Head of Household - an income tax filing status for people who are 1) unmarried or "considered unmarried" on the last day of the year, 2) paid more than half of the upkeep of the household during the year, 3) have a "qualifying" person, such as a student, living there, and 4) do not have a dependent parent living with them.
Application in Divorce This category may include an abandoned wife with minor filing status.

Taxpayers who have become file as head of household because the tax rates are lower than those applicable to unmarried people.