Head of Household

GPTKB entity

Statements (23)
Predicate Object
gptkbp:instanceOf tax filing status
gptkbp:cannot_be_claimed_by married individuals filing jointly
gptkbp:eligibility taxpayer paid more than half the cost of keeping up a home for the year
taxpayer is unmarried or considered unmarried on the last day of the year
a qualifying person lived with the taxpayer for more than half the year
gptkbp:firstAppearance 1948
https://www.w3.org/2000/01/rdf-schema#label Head of Household
gptkbp:IRS_form gptkb:Form_1040
gptkbp:provides higher standard deduction than single filing status
lower tax rates than single filing status
gptkbp:qualifying_person_can_be children's book
parent
other close relative
gptkbp:regulates gptkb:Internal_Revenue_Service
gptkbp:relatedTo Married Filing Jointly
Married Filing Separately
Qualifying Widow(er) with Dependent Child
Single (tax filing status)
gptkbp:standard_deduction_(2023) $20,800
gptkbp:standard_deduction_(2024) $21,900
gptkbp:used_in United States tax law
gptkbp:bfsParent gptkb:Big_Brother_US
gptkbp:bfsLayer 7