Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb: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
|
| 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 |
gptkb: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
|
| https://www.w3.org/2000/01/rdf-schema#label |
Head of Household
|