Status for Federal Income Taxes
We have compiled the list of
questions below based on inquiries that we
receive. This information is generic in
nature regarding tax policy questions and is
intended
to serve as tax advice. We also cannot
provide up-to-date information on any
Administration or Congressional proposals
that may affect the information shown herein.
Any questions regarding specific tax
situations or for help in filling out your
tax return should be directed to your
attorney, accountant or other tax
professional, or to the Internal
Revenue Service. The IRS will not
comment, though, on the legislative merits of
current tax law, or on pending Congressional
action that may change the tax code. Finally,
we make every effort to make certain that the
information contained here is accurate, but
due to the fluid nature of the legislative
process, changes in tax laws may occur that
are not reflected here at the time of
publication. To the best of our knowledge,
this information is accurate.
I'm not married but maintain
a home for myself. Why can't I file as head
of household?
My spouse passed away and
now I must file as single instead of married.
Because a widow or widower still maintains
the home, wouldn't that be considered head of
household for tax purposes?
 You may not be aware that the "head
of household" category was created by the
Congress in 1951. This was done in
recognition of the fact that most single
taxpayers maintaining a home for the benefit
of a dependent are in a position somewhat
similar to married couples and, therefore,
should receive some of the benefits of tax
reduction that married couples obtain through
income splitting.
Essentially, the definition of a "head of
household" is an unmarried individual,
including one who is legally separated, who
maintains a household for the entire year for
a dependent. Single taxpayers having no
dependents are not in a comparable position.
The difference in income tax rates is not
related to customary household expenditure.
It is, rather, recognition of the extra costs
incurred in maintaining children or other
dependents.
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You may not be aware that present
income tax law allows an individual who has
lost a spouse the benefit of filing a joint
tax return for two years following the year
in which his or her spouse died, provided the
individual maintains a home for a dependent
and meets certain other requirements.
After those two years have elapsed, the
individual is entitled to head-of-household
status if he or she meets the eligibility
requirements, including maintaining a home
for a qualifying dependent. If the individual
does not meet the requirements, his or her
tax must be computed under the rates provided
for single persons. Providing additional tax
benefits to individuals who have lost their
spouse would raise questions of equity with
respect to other elderly individuals who have
never been married. Any such change in this
area would require legislation by
Congress.
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I'm
not married but maintain a home for myself.
Why can't I file as head of household?
