2026 IRS brackets, HoH vs single

Head of household vs single,
the 2026 federal tax difference

HoH saves $1,000 to $2,500 per year of federal income tax vs single at common incomes, thanks to a larger standard deduction and wider lower brackets. Below: side-by-side at every income from $25K to $200K, plus the qualifying tests.

The structural difference

HoH gets a $24,150 standard deduction in 2026 vs $16,100 for single (a $8,050 difference). The HoH 12% bracket runs from $17,000 to $64,850, while single's 12% bracket runs from $11,925 to $48,475. The HoH 22% bracket starts at $64,850 (vs $48,475 for single). Higher brackets (24%, 32%, 35%, 37%) start at the same dollar thresholds for HoH and single. So the HoH advantage is concentrated in the income range up to about $90K of taxable income (about $114K gross HoH).

Tax estimate, not tax advice

Side-by-side

HoH vs single at every income band

Federal income tax plus FICA on the income shown, federal-only. State tax not included. Both rows assume the standard deduction (no itemising).

IncomeSingle take-homeHoH take-homeHoH saves vs singlePer pay period (biweekly)
$25,000$22,198$23,003+$805+$31
$35,000$30,293$31,238+$945+$36
$50,000$42,346$43,413+$1,068+$41
$65,000$54,356$55,466+$1,110+$43
$75,000$61,391$63,501+$2,110+$81
$85,000$68,426$71,536+$3,110+$120
$100,000$78,978$82,488+$3,510+$135
$125,000$96,455$100,076+$3,621+$139
$150,000$113,542$117,213+$3,671+$141
$200,000$148,678$152,349+$3,671+$141

"HoH saves vs single" is the additional federal-plus-FICA take-home you keep by filing HoH instead of single on the same gross income. Per-paycheck figure assumes 26 biweekly paychecks per year.

Reading the table

Where the HoH savings come from at each income band

$25K to $50K: bigger standard deduction matters most

At lower incomes the HoH standard deduction of $24,150 (vs $16,100 single) takes a much larger bite out of taxable income. At $35K, HoH taxable income is $10,850 (taxed at 10%, $1,085 federal). Single taxable income is $18,900 (taxed at 10% on $11,925 plus 12% on $6,975, $1,193 + $837 = $2,030 federal). The HoH advantage at $35K is nearly $1,000 of federal tax saved purely from the bigger deduction.

At this income, EITC and Child Tax Credit make HoH even more favourable in the actual filed return. A single mom with one child at $35K could see federal-tax-plus-credits net to a refund, vs a single filer with no children paying $2,000+ in tax.

$65K to $100K: the wider 12% bracket pays off

In this band, the HoH advantage shifts from "bigger deduction" to "wider 12% bracket." A single filer at $65K has $48,900 taxable income, with $425 of it in the 22% bracket (single 22% starts at $48,475). HoH at $65K has $40,850 taxable income, all of it inside the HoH 12% bracket (which runs to $64,850). The HoH filer pays no 22% federal tax at this income; the single filer just barely starts paying 22%. Savings: about $1,300-$1,800 per year vs single.

At $85K, the gap widens further. Single hits 22% on $20,425 of taxable income; HoH hits 22% on only $4,000 of taxable income. The HoH bracket structure is doing real work to keep tax low at this middle-income band.

$100K to $150K: HoH advantage at peak

At $125K HoH, taxable income is $100,850, with $36,000 in the 22% bracket (HoH 22% from $64,850 to $103,350). Total federal tax from brackets: roughly $13,500. A single filer at $125K has $108,900 taxable income, with $54,875 in the 22% bracket and $5,550 in the 24% bracket. Total federal: roughly $19,800. Difference: about $6,300 vs $4,500 from the table because the table includes FICA (which is identical) so the HoH advantage gets diluted by a constant FICA charge.

The HoH peak savings appears around $125K-$150K of gross income, where the wider HoH 22% bracket is doing the most work to delay the 24% federal rate.

$200K+: HoH advantage plateaus

At very high incomes, both single and HoH push into the 24%, 32%, 35%, and 37% brackets, which start at the same thresholds for both filing statuses. The HoH advantage plateaus at roughly $2,000-$2,500 per year, mostly from the larger standard deduction at the bottom of the income stack. Beyond the 24% bracket, the structural advantage of HoH is small. Source for bracket structure: IRS Publication 15-T (2026).

Qualifying for HoH

The three tests every HoH filer must pass

Test 1: unmarried or considered unmarried. Legally divorced, never married, or widowed. "Considered unmarried" lets some legally married filers claim HoH if they lived apart from their spouse for the last six months of the year and paid more than half the cost of keeping up a home that was the main home of a qualifying child for more than half the year. This is the rule that lets parents in the middle of a divorce file HoH while paperwork is still pending.

Test 2: paid more than half the cost of keeping up a home. "Cost of keeping up a home" includes rent or mortgage interest, property tax, utilities, repairs, insurance, and food eaten in the home. It excludes clothing, education, vacations, life insurance, transportation, and medical expenses. If two unmarried parents share a home equally, neither qualifies for HoH unless one paid more than half. Documentation matters: keep receipts and bank statements showing who paid what.

Test 3: a qualifying person lived with you more than half the year. Most commonly a child (under 19, or under 24 if a full-time student for at least five months of the year). Can also be a stepchild, foster child, sibling, or any descendant of these. A qualifying parent does not have to live with you, only that you pay more than half their support. The IRS audits HoH claims at higher rates than single or MFJ; documentation of who lives where, who pays for what, and the qualifying-person relationship is essential. Source: IRS Publication 501.

Calculator

Switch between HoH and single on your numbers

Try any income, state, and filing status. The calculator below uses the same 2026 brackets as the table.

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Sources

Where the 2026 numbers come from

Related

Other filing-status angles

$75K HoH

Specific income, full breakdown, by-state table.

$50K single

Same income range as middle-income HoH, single comparison.

$100K single

Where the 22% bracket starts to bite for single but not HoH.

Married vs single

The other status-comparison page: MFJ vs single side-by-side.

MFS explained

When MFS makes sense (and when it does not).

Salary calculator

Try any salary, status, and state.

Frequently Asked Questions

How much does head of household save vs single?+
At common income levels, HoH saves $1,000 to $2,500 per year of federal income tax vs single filing on the same gross income. The savings comes from a larger standard deduction ($24,150 HoH vs $16,100 single in 2026, a $8,050 difference) and wider 12% and 22% brackets. The savings grows roughly linearly with income up to about $125K, then plateaus because both single and HoH eventually push into the same higher brackets (24%, 32%, 35%, 37%) at similar income levels.
Who qualifies for head of household status?+
Three tests must all be met. First, you must be unmarried (or considered unmarried, meaning legally married but lived apart from your spouse for the last six months of the year). Second, you must have paid more than half the cost of keeping up a home for the year. Third, a qualifying person (typically a child, stepchild, or other relative who meets dependent tests) must have lived with you for more than half the year (or, for a qualifying parent, you must pay more than half their support without them living with you). Source: IRS Publication 501.
Can I claim HoH if my child was born mid-year?+
Yes, in most cases. The IRS treats a child born or adopted at any point during the tax year as having lived with you for the entire year for HoH purposes, provided the child lived with you for the rest of the year after birth. So a baby born in November can still satisfy the 'lived with you more than half the year' test. The same rule applies to children who died during the year. The child must still meet the qualifying-person tests (relationship, age, residency, support).
Can I claim HoH if my child lives with me only part-time after a divorce?+
Only the parent with whom the child spent the most nights during the year (the 'custodial parent') can claim HoH based on that child. The non-custodial parent cannot claim HoH using the child even if they pay more than half the child's support. If both parents share custody exactly 50/50, the IRS uses tiebreaker rules (typically the parent with the higher AGI gets HoH). If the custodial parent releases the dependent claim to the non-custodial parent via Form 8332, the non-custodial parent gets the Child Tax Credit but not HoH status. The custodial parent retains HoH eligibility.
Does HoH affect FICA?+
No. FICA (Social Security 6.2% and Medicare 1.45%) does not vary by filing status. HoH and single filers pay identical FICA on the same wages. The Additional Medicare Tax of 0.9% kicks in at $200,000 for both HoH and single (the threshold differs only for MFJ, MFS, and qualifying widow). So at $100K, $150K, $200K wages, HoH and single pay identical FICA. The HoH savings comes entirely from the federal income tax difference.
Is the HoH check on Form W-4 different from single?+
Yes. Step 1(c) of the 2026 W-4 has three boxes: Single or Married filing separately, Married filing jointly or Qualifying surviving spouse, and Head of household. Checking HoH tells your payroll system to use the HoH withholding tables in IRS Publication 15-T, which withhold less than single tables would. If you genuinely qualify for HoH but checked single on your W-4 by mistake, you are over-withholding by $1,000 to $2,500 per year and will get a larger refund. The fix: file an updated W-4 with HoH checked.
What credits help HoH filers most?+
Three credits commonly apply. The Child Tax Credit (up to $2,000 per qualifying child under 17, partly refundable) is available to HoH filers with qualifying children. The Earned Income Tax Credit (EITC) phases out at higher AGI levels for HoH than single (a single filer with no children sees EITC phase out around $19K; HoH with one child phases out around $50K-$55K). The Child and Dependent Care Credit (a percentage of childcare costs) is uniquely valuable to working HoH filers. None of these credits is filing-status-restricted in the way MFS is, so HoH gets full access.