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Head of Household is a filing status for individual United States taxpayers. To use the Head of Household filing status, a taxpayer must: # Be unmarried or considered unmarried at the end of the year # Have paid more than half the cost of keeping up a home for the tax year (either one's own home or the home of a qualifying parent) # In most cases, have a qualifying person who lived with the head in the home for more than half of the tax year, unless the qualifying person is a dependent parent (See Special rule for parents.) ==Advantages== A taxpayer using the Head of Household filing status is entitled to use the Head of Household tax rates, which feature wider tax brackets.〔(【引用サイトリンク】 title=Benefits of the Head of Household Filing Status )〕 Also, the taxpayer is entitled to a larger standard deduction ($9,250 for tax year 2015) than taxpayers using Single or Married Filing Separately ($6,300 for 2015). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Head of Household」の詳細全文を読む スポンサード リンク
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