Page 47 - Filing Status for Individuals - Handbook
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Head of Household
How to file Tax Rate
Indicate your choice of this filing status by checking the “Head of If you qualify to file as head of household, your tax
Household” box on the Filing Status line at the top of Form 1040 rate will usually be lower than the rates for single
or 1040-SR. If the child who qualifies you for this filing status
isn't claimed as your dependent in the Dependents section of or married filing separately. You will also receive a
Form 1040 or 1040-SR, enter the child's name in the entry space higher standard deduction than if you file as single
at the bottom of the Filing Status section. Use the Head of a or married filing separately.
household column of the Tax Table, or Section D of the Tax
Computation Worksheet, to figure your tax.
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