Head of Household Filing Status for US Expats Explained

Most taxpayers don’t realize that claiming the head of household filing status can significantly reduce their US tax bill, especially for expats who are supporting a qualifying child or dependent. While the rules seem straightforward, many Americans abroad don’t know they might still qualify, even if they’re married to a nonresident alien (NRA) and filing separately.

If you’re a US citizen living abroad and meet the criteria, you may be able to file as head of household. This status offers a higher standard deduction and more favorable tax brackets than filing as single or married filing separately.

In this article, we’ll explain how the head of household filing status works, when it’s most beneficial for US expats, and how to determine if you qualify.

What Qualifies a Person for the Head of Household Filing Status?

To claim head of household (HOH) filing status on your US tax return, you must meet several IRS criteria that apply regardless of where you reside.

You must:

• Be considered unmarried under the IRS definition
• Have a qualifying child or dependent who, in most cases, lived with you for more than half the year
• Pay more than half the cost of maintaining your home, including housing, utilities, groceries, and other basic expenses

Like many IRS terms, “unmarried” has a specific definition that may apply even if you’re legally married, especially for Americans abroad.

Can You Qualify as Head of Household If You’re Married?

Yes, you may still qualify for head of household (HOH) status even if you’re legally married, as long as you’re “considered unmarried” under IRS rules.

To be considered unmarried, you must meet all of the following criteria:

• You must file a separate tax return using the “married filing separately” status, not jointly with your spouse.
• You paid more than half the cost of maintaining your home during the year.
• Your spouse did not live with you at any time during the final six months of the year.
• The home was your main residence for more than half the year for you and a qualifying child or dependent.

If you have a spouse, it’s usually more beneficial to file jointly. However, for many US expats married to nonresident aliens (NRAs), that’s not the case. That’s because it would require reporting the spouse’s foreign income to the IRS.

If your spouse is an NRA and you don’t elect to treat them as a US tax resident, you may still qualify as “unmarried” for HOH purposes. The IRS allows this, provided you meet the other head of household requirements listed above.

This exception can be especially helpful for Americans abroad who file married filing separately and still want to access benefits, like a higher standard deduction and lower tax brackets.

Who Counts as a Qualifying Child for Head of Household?

A qualifying child doesn’t need to be your own child. The IRS allows a range of relationships to qualify.

To meet the “qualifying child” test for head of household status:

• The child must be your dependent. This can include a stepchild, sibling, half-sibling, step-sibling, foster child, or a descendant of any of these.
• They must live with you for more than half the year.
• You must be older than the child.
• They must be under 19, or under 24 and a full-time student.
• They can’t have paid more than half of their own support during the year.

Even if your child is claimed as a dependent by their other parent, you may still qualify for head of household status if the child lived with you for the majority of the year and you meet the other IRS requirements. However, you still would not be able to claim the child as a dependent on your return.

Maintaining the Household

To qualify for Head of Household status, you must pay more than half the cost of maintaining your home for the year. This applies whether you live in the States or are an American abroad.

Qualifying household expenses include:

• Rent or mortgage interest
• Property taxes
• Home insurance
• Utilities (electricity, water, gas, internet)
• Groceries
• Basic home repairs and maintenance

What doesn’t count:

• Clothing
• Transportation
• Medical care or insurance
• Education or tuition
• Life insurance
• Dining out or vacations
• Mortgage principal
• Services you or household members perform

Child support or government benefits don’t count as your contribution. But even if someone helps you financially, you can still qualify if you personally cover more than half the total expenses from your own income or savings.

Who Counts as a Qualifying Dependent?

Other qualifying dependents beyond your child can also help you file as head of household.

The person must be related to you and can include a wide range of family members.

• Parent or stepparent
• In-law (mother, father, brother, sister, son, or daughter)
• Sibling, half-sibling, or step-sibling
• Niece, nephew, aunt, or uncle
• Stepchild, foster child, or child (including their descendants) if the descendant is permanently and totally disabled, regardless of age.

To qualify:

• They must live with you for more than half the year (unless they’re your parent).
• You must provide more than half of their financial support.

Benefits of Filing as Head of Household vs Single

Filing as head of household (HOH) can offer valuable tax savings, especially for expats who qualify. Here are two key advantages:

1. Lower Tax Rates

Head of household filers benefit from wider tax brackets at lower rates. That means more of your income is taxed at a lower rate compared to single or married filing separately. This can significantly reduce your total tax bill.

2. Higher Standard Deduction

The standard deduction lowers your taxable income. HOH status offers a larger deduction than Single filers, which helps cut your tax liability even further.

Standard Deduction Comparison

Can I Claim Head of Household If I’m Not Related to the Dependent?

Yes, but only in limited situations. You may still qualify for head of household (HOH) even if the person you’re supporting isn’t a relative, like a live-in partner as long as strict IRS rules are met.

To qualify:

• The person must have lived with you all year as a member of your household.
• You must have provided more than half of their financial support.
• Their gross income must be below the IRS limit ($5,050 for 2024).
• They must not be anyone else’s qualifying child.

This exception applies even if you’re not related by blood or marriage. However, the person must be your legal dependent on your tax return.

Claiming Tax Credits as Head of Household

Filing as head of household doesn’t just offer better tax brackets and a higher standard deduction. It can also unlock valuable tax credits that are limited or unavailable if you file as married filing separately.

• Child Tax Credit (CTC): Worth up to $2,000 per child under 17, rising to $2,200 in 2025.
• Additional Child Tax Credit (ACTC): The refundable portion is capped at $1,700
• Earned Income Tax Credit (EITC) A refundable credit for lower-income earners. The amount increases with each qualifying child.
• Child and Dependent Care Credit If you paid for childcare while working or job-hunting, this can offset a portion of those costs.
• Credit for Other Dependents Up to $500 for qualifying relatives or older children who don’t qualify for the CTC.

Keep in mind, not all dependents qualify you for all credits, and some credits (like the CTC) can only be claimed by the parent who has the dependent on their return

FAQ: Head of Household Filing for Expats

What does head of household Mean?

Head of household is a tax filing status for people who are considered unmarried under the IRS definition and support a qualifying child or dependent. It provides a higher standard deduction and more favorable tax brackets than filing as single.

Can I file as head of household if I live abroad?

Yes. Your primary home can be outside the US and still count for HOH if it meets IRS criteria and you pay more than half the cost of maintaining it.

Do I need to be single to file as head of household?

Not necessarily. You must be “considered unmarried” under IRS rules. This includes expats married to nonresident aliens (NRAs) who don’t elect to treat their spouse as a US tax resident.

Can I qualify for HOH if my dependent doesn’t live with me?

Yes, but only in the case of a parent. You must be able to claim your parent as a dependent and pay over half the cost of maintaining their main home, even if they don’t live with you.

What’s a qualifying child for HOH purposes?

A child must live with you for more than half the year, be under age 19 (or 24 And a full-time student), and not pay for over half their own support. They don’t have to be your biological child.

Can I still file as HOH if my ex claims the child as a dependent?

Yes. If you’re the custodial parent (the child lived with you most of the year), you can still file HOH, even if you released your right to claim the dependent using Form 8332, allowing the noncustodial parent to claim them.

Do I have to be related to a dependent to file as HOH?

Not always. You can claim a non-relative (like a live-in partner) as a qualifying dependent if they lived with you all year, earned below the income threshold, and relied on you for over half their support.

What are the income limits for a dependent?

For 2024, a qualifying dependent (who is not a child) must have earned less than $5,050 in gross income.

What tax benefits come with filing as HOH?

You’ll get a higher standard deduction, lower tax brackets, and potentially unlock valuable credits like the Child Tax Credit, Earned Income Credit, and Child and Dependent Care Credits, some of which are restricted if you file married filing separately.

What’s the difference between the head of household vs single or married filing separately?

HOH provides a higher standard deduction and more favorable tax brackets. It’s often a better option than filing as single or married filing separately, as it can reduce your taxable income and total tax liability if you qualify.

Need Help Filing as Head of Household While Living Abroad?

Filing taxes as a US expat comes with extra layers of complexity, and head of household rules can be tricky. Small mistakes can cost you. MyExpatTaxes helps you get it right and make sure you claim every benefit you’re entitled to with confidence.

Get started for free, pick a plan when you’re ready. Or see the Pricing Page for all the details.