Who qualifies to file as head of household?

A single person with a qualifying dependent qualifies to file as head of household. This filing status is advantageous because it typically allows for a higher standard deduction and more favorable tax rates compared to filing as single. To qualify, the taxpayer must have a dependent, which can be a child or sometimes another relative, and must pay more than half the costs of maintaining a home for themselves and their dependent.

In contrast, married individuals without dependents do not meet the requirements, as they do not have a qualifying dependent. Divorced individuals with no dependents similarly do not qualify because they lack a dependent in the household. While single parents living independently generally qualify, the wording implies that the focus is solely on having dependents, which directly aligns with the criteria for filing as head of household. Thus, the emphasis on a qualifying dependent establishes the correct option.