Tax brackets for head of household filers
Short answer
For 2026, the tax brackets for head of household are 10% up to $17,700 of taxable income, 12% up to $67,450, 22% up to $105,700, 24% up to $201,750, 32% up to $256,200, 35% up to $640,600 and 37% above. Combined with a $24,150 standard deduction, the status saves a parent with $30,000 to $130,000 of wages roughly $800 to $3,700 a year compared with filing as single.
- 012026 HoH standard deduction
- $24,150 ($8,050 more than single)
- 0210% band (HoH vs single)
- $17,700 vs $12,400
- 0312% band ends (HoH vs single)
- $67,450 vs $50,400
- 042027 HoH brackets
- Not yet announced; usually October or November
Head of household tax brackets 2026
Head of household is a filing status for unmarried people who pay most of the cost of a home for a qualifying child or relative. It has its own bracket schedule, sitting between single and married filing jointly. These 2026 figures apply to the return you file in 2027.
| Rate | Taxable income | Total tax at top of band |
|---|---|---|
| 10% | $0 to $17,700 | $1,770 |
| 12% | $17,701 to $67,450 | $7,740 |
| 22% | $67,451 to $105,700 | $16,155 |
| 24% | $105,701 to $201,750 | $39,207 |
| 32% | $201,751 to $256,200 | $56,631 |
| 35% | $256,201 to $640,600 | $191,171 |
| 37% | Over $640,600 | $191,171 plus 37% of the excess |
Do HoH brackets change for 2027? The thresholds will rise with inflation, but the 2027 head of household figures are not yet announced. The IRS normally releases them in October or November. The rates stay the same.
HoH tax brackets for 2025
Use these for a 2025 return, including one you are filing late or amending.
| Rate | Taxable income (2025) |
|---|---|
| 10% | $0 to $17,000 |
| 12% | $17,001 to $64,850 |
| 22% | $64,851 to $103,350 |
| 24% | $103,351 to $197,300 |
| 32% | $197,301 to $250,500 |
| 35% | $250,501 to $626,350 |
| 37% | Over $626,350 |
The 2025 head of household standard deduction was $23,625. For 2026 it is $24,150.
Head of household vs single: the wider 10% and 12% bands
The whole advantage sits in the bottom of the schedule. The 10% band is $5,300 wider than single, and the 12% band ends $17,050 later. From 22% upward the two schedules are almost identical; the 24% and 32% head of household thresholds are actually $25 lower than single.
In dollars, the bracket difference alone is worth at most about $1,810 a year, reached once taxable income passes $67,450. The larger standard deduction adds more: $8,050 of extra deduction is worth $966 to someone in the 12% bracket and $1,932 to someone in the 24% bracket.
Each row assumes wage income only, the standard deduction for each status and no credits. Credits such as the Child Tax Credit apply the same way under either status, so they do not change the savings figure.
Standard deduction for head of household
The 2026 head of household standard deduction is $24,150. If you are 65 or older, add $2,050, and add another $2,050 if you are blind. That puts a 66-year-old head of household at $26,200 before any Schedule 1-A deductions.
Head of household filers can also itemize if their deductions are larger. Compare the two on the standard deduction guide.
Example: single parent at $55,000
A divorced parent earns $55,000 in wages in 2026. Their 9-year-old lives with them all year, and they pay the rent and household bills. They qualify as head of household.
- Wages: $55,000. Subtract the $24,150 head of household standard deduction. Taxable income: $30,850.
- Tax on the first $17,700 at 10%: $1,770.
- Tax on the next $13,150 at 12%: $1,578.
- Income tax before credits: $3,348.
- Subtract the $2,200 Child Tax Credit for one child under 17: $1,148 of federal income tax.
Filed as single, the same parent would have $38,900 of taxable income and owe $4,420 before credits, $1,072 more. The Child Tax Credit is the same under both statuses; see the Child Tax Credit guide. At $55,000 this parent sits just above $51,593, the income where the one-child earned income credit ends for non-joint filers in 2026, so a parent earning a few thousand dollars less should check that credit too.
Who qualifies for head of household tax rates
IRS Publication 501 lists three tests, and you must meet all of them:
- You are unmarried, or considered unmarried, on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person lived with you in that home for more than half the year, apart from temporary absences such as school. A parent you claim as a dependent does not have to live with you.
The details on who counts as a qualifying person, what costs count toward keeping up a home and how separated spouses can be considered unmarried are on the head of household requirements page. If you do not qualify, you use the single filer brackets. All statuses side by side are in the tax brackets by year hub.
Common questions
How much lower is head of household tax than single?
For a wage earner taking the standard deduction in 2026, head of household saves about $835 at $30,000 of wages and about $3,700 at $130,000. The bracket part of the savings tops out near $1,810, but the extra $8,050 deduction is worth more the higher your rate.
What is the head of household standard deduction for 2026?
$24,150, plus $2,050 for being 65 or older and $2,050 for being blind.
What is the 12% bracket for head of household in 2026?
Taxable income from $17,701 to $67,450. At the top of that band, total federal income tax is $7,740.
Does head of household have a higher top tax rate threshold than single?
No. In 2026, 37% starts above $640,600 for both head of household and single filers.
Can I use head of household brackets if my child lives with me only part of the year?
The qualifying person must live with you for more than half the year, not counting temporary absences. If your child splits time evenly, only one parent can meet that test.
Sources
- Rev. Proc. 2025-32 irs.gov
- IRS Publication 501 irs.gov
- IRS: Federal income tax rates and brackets irs.gov
- IRS: Child Tax Credit irs.gov
We check figures against these official pages. Rules change; confirm anything that affects a deadline or payment with the agency before you act.
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