Staying abreast of the latest U.S. tax brackets is crucial, especially for those considering filing as head of household.
Understanding the evolving tax landscape empowers you to make informed financial decisions, optimise deductions, and ensure compliance.
This blog will focus on the distinct rates applicable to head of household filers at both the federal and state levels.
What is the head of household status?
The head of household filing status is a tax classification that individuals, or both spouses living apart, may qualify for.
This status offers significant advantages compared to filing a separate married return, but it comes with specific qualifying rules.
To qualify, you must not have lived together with your spouse during the last six months of the year if not yet divorced. Additionally, your home must have been the primary residence of at least one of your children for more than half the year or the primary residence of another dependent for the entire year.
While some family members don’t need to live with you to be considered dependents, you must have covered more than half the cost of maintaining their household elsewhere. If your dependent lives with you, you must pay for more than half the cost of your own household.
The advantages of filing as head of household
Filing as head of household comes with several advantages in the U.S. tax system:
- Lower tax rates: The head of household status typically offers more favourable tax rates compared to filing as a single individual or separately as a married couple.
- Higher standard deduction: Individuals filing as head of household generally benefit from a higher standard deduction, resulting in a reduction of taxable income.
- Tax credits: Qualifying for head of household status may make you eligible for certain tax credits, such as the Child Tax Credit and the Earned Income Tax Credit, providing additional tax savings.
- Multiple dependent deductions: If you are supporting and maintaining a household for qualifying dependents, such as children or other relatives, you may be able to claim deductions for each dependent.
The disadvantages of filing as head of household
While filing as head of household offers various advantages, it’s essential to consider potential disadvantages as well:
- Stricter qualification criteria: To claim head of household status, you must meet specific criteria, such as providing a home for a qualifying child or dependent and living apart from your spouse for a significant part of the tax year. Meeting these requirements can be more challenging than other filing statuses.
- Potential for audit: The head of household status may attract more scrutiny from tax authorities due to its potential for abuse. It’s crucial to ensure that you meet all qualifying criteria to avoid audits or penalties.
- Complexity in determining dependents: Establishing who qualifies as a dependent, especially in cases involving shared custody or support from multiple family members, can add complexity to the filing process.
- Loss of certain tax benefits: While head of household status offers specific tax advantages, it may not be the most beneficial option in all situations. Depending on your financial circumstances, filing jointly with a spouse or separately might result in better overall tax outcomes.
Federal taxes vs state and local taxes
Federal taxes:
Federal tax rates in the United States are set universally by the government and are contingent upon both your income and tax filing status.
This results in a federal income tax rate ranging from 10% to 37%, with additional variations due to potential state taxes.
State and local taxes:
Many states across the United States levy state and local taxes, supplementing federal taxes, which are subtracted from salaries.
The revenue generated from these state taxes is instrumental in supporting vital sectors such as local community services, education, and transportation.
Head of household income tax by U.S. state in 2024
As the new year approaches, 34 states are poised to implement significant tax changes. Among them, 15 states are choosing to reduce either individual or corporate income taxes, with some enacting cuts in both categories.
Typically, these state tax modifications come into effect either at the beginning of the calendar year (January 1) or the fiscal year (mostly July 1), with significant tax rate alterations usually taking effect from January 1 onward—whether prospectively, as seen in these instances, or retroactively, as could be the case with legislation enacted in the new year.
In recent years, there has been a notable trend of substantial tax reforms, encompassing rate reductions and tax cuts, as states navigated the post-pandemic period with revenue surpluses and confronted inflation challenges.
The trajectory of this trend in the future remains uncertain, but insights from the past three years suggest that many states recognise and prioritise the importance of establishing and sustaining a stable, pro-growth, and competitive tax framework.
Here’s what head of household filers need to know:
Alabama
| Taxable Income | Rate |
| $0 – $500 | 2.00% |
| $500 – $3,000 | 4.00% |
| $3,000+ | 5.00% |
Arizona
| Taxable Income | Rate |
| $0 – $57,305 | 2.50% |
| $57,305+ | 2.98% |
Arkansas
| Taxable Income | Rate |
| $0 – $4,300 | 2.00% |
| $4,300 – $8,500 | 4.00% |
| $8,500+ | 5.50% |
California
| Taxable Income | Rate |
| $0 – $18,663 | 1.00% |
| $18,664 – $44,217 | 2.00% |
| $44,218 – $56,999 | 4.00% |
| $57,000 – $70,542 | 6.00% |
| $70,543 – $83,324 | 8.00% |
| $83,325 – $425,251 | 9.30% |
| $425,252 – $510,303 | 10.30% |
| $510,304 – $850,503 | 11.30% |
| $850,504 + | 12.30% |
Connecticut
| Taxable Income | Rate |
| $0 – $16,000 | 3.00% |
| $16,000 – $80,000 | 5.00% |
| $80,000 – $160,000 | 5.50% |
| $160,000 – $320,000 | 6.00% |
| $320,000 – $400,000 | 6.50% |
| $400,000 – $800,000 | 6.90% |
| $800,000+ | 6.99% |
Delaware
| Taxable Income | Rate |
| $0 – $2,000 | 0.00% |
| $2,000 – $5,000 | 2.20% |
| $5,000 – $10,000 | 3.90% |
| $10,000 – $20,000 | 4.80% |
| $20,000 – $25,000 | 5.20% |
| $25,000 – $60,000 | 5.55% |
| $60,000+ | 6.60% |
Georgia
| Taxable Income | Rate |
| $0 – $1,000 | 1.00% |
| $1,000 – $3,000 | 2.00% |
| $3,000 – $5,000 | 3.00% |
| $5,000 – $7,000 | 4.00% |
| $7,000 – $10,000 | 5.00% |
| $10,000+ | 5.75% |
Hawaii
| Taxable Income | Rate |
| $0 – $3,600 | 1.40% |
| $3,600 – $7,200 | 3.20% |
| $7,200 – $14,400 | 5.50% |
| $14,400 – $21,600 | 6.40% |
| $21,600 – $28,800 | 6.80% |
| $28,800 – $36,000 | 7.20% |
| $36,000 – $54,000 | 7.60% |
| $54,000 – $72,000 | 7.90% |
| $72,000 – $225,000 | 8.25% |
| $225,000 – $262,500 | 9.00% |
| $262,500 – $300,000 | 10.00% |
| $300,000+ | 11.00% |
Idaho
| Taxable Income | Rate |
| $1 – $12,950 | 0.00% |
| $12,950 – $14,612 | 1.00% |
| $14,612 – $17,937 | 3.00% |
| $17,937 – $21,261 | 4.50% |
| $21,261+ | 6.00% |
Iowa
| Taxable Income | Rate |
| $0 – $1,743 | 0.33% |
| $1,743 – $3,486 | 0.67% |
| $3,486 – $6,972 | 2.25% |
| $6,972 – $15,687 | 4.14% |
| $15,687 – $26,145 | 5.63% |
| $26,145 – $34,860 | 5.96% |
| $34,860 – $52,290 | 6.25% |
| $52,290 – $78,435 | 7.44% |
| $78,435+ | 8.53% |
Kansas
| Taxable Income | Rate |
| $0 – $15,000 | 3.10% |
| $15,000 – $30,000 | 5.25% |
| $30,000+ | 5.70% |
Louisiana
| Taxable Income | Rate |
| $0 – $12,500 | 1.85% |
| $12,500 – $50,000 | 3.50% |
| $50,000+ | 4.25% |
Maine
| Taxable Income | Rate |
| $0 – $34,499 | 5.80% |
| $34,500 – $81,699 | 6.75% |
| $81,700+ | 7.15% |
Maryland
| Taxable Income | Rate |
| $0 – $1,000 | 2.00% |
| $1,000 – $2,000 | 3.00% |
| $2,000 – $3,000 | 4.00% |
| $3,000 – $150,000 | 4.75% |
| $150,000 – $175,000 | 5.00% |
| $175,000 – $225,000 | 5.25% |
| $225,000 – $300,000 | 5.50% |
| $300,000+ | 5.75% |
Minnesota
| Taxable Income | Rate |
| $0 – $34,570 | 5.35% |
| $34,570 – $138,890 | 6.80% |
| $138,890 – $227,600 | 7.85% |
| $227,600+ | 9.85% |
Mississippi
| Taxable Income | Rate |
| $0 – $3,000 | 0% |
| $3,000 – $5,000 | 3% |
| $5,000 – $10,000 | 4% |
| $10,000+ | 5% |
Missouri
| Taxable Income | Rate |
| $0 – $111 | 0.00% |
| $112 – $1,121 | 1.50% |
| $1,122 – $2,242 | 2.00% |
| $2,243 – $3,363 | 2.50% |
| $3,364 – $4,484 | 3.00% |
| $4,485 – $5,605 | 3.50% |
| $5,606 – $6,726 | 4.00% |
| $6,727 – $7,847 | 4.50% |
| $7,848 – $8,968 | 5.00% |
| $8,969+ | 5.30% |
Montana
| Taxable Income | Rate |
| $0 – $3,100 | 1.00% |
| $3,100 – $5,800 | 2.00% |
| $5,800 – $8,900 | 3.00% |
| $8,900 – $12,000 | 4.00% |
| $12,000 – $15,400 | 5.00% |
| $15,400 – $19,800 | 6.00% |
| $19,800+ | 6.75% |
Nebraska
| Taxable Income | Rate |
| $0 – $6,410 | 2.46% |
| $6,411 – $32,950 | 3.51% |
| $32,951 – $49,200 | 5.01% |
| $49,201+ | 6.84% |
New Jersey
| Taxable Income | Rate |
| $0 – $20,000 | 1.400% |
| $20,000 – $50,000 | 1.750% |
| $50,000 – $70,000 | 2.450% |
| $70,000 – $80,000 | 3.500% |
| $80,000 – $150,000 | 5.525% |
| $150,000 – $500,000 | 6.370% |
| $500,000 – $1,000,000 | 8.970% |
| $1,000,000+ | 10.750% |
New Mexico
| Taxable Income | Rate |
| $0 – $8,000 | 1.70% |
| $8,000 – $16,000 | 3.20% |
| $16,000 – $24,000 | 4.70% |
| $24,000 – $315,000 | 4.90% |
| $315,000+ | 5.90% |
New York
| Taxable Income | Rate |
| $0 – $12,800 | 4.00% |
| $12,800 – $17,650 | 4.50% |
| $17,650 – $20,900 | 5.25% |
| $20,900 – $32,200 | 5.90% |
| $32,200 – $107,650 | 5.97% |
| $107,650 – $269,300 | 6.33% |
| $269,300 – $1,616,450 | 6.85% |
| $1,616,450 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.30% |
| $25,000,000+ | 10.90% |
North Dakota
| Taxable Income | Rate |
| $0 – $39,450 | 1.10% |
| $39,450 – $95,550 | 2.04% |
| $95,550 – $199,250 | 2.27% |
| $199,250 – $433,200 | 2.64% |
| $433,200+ | 2.90% |
Ohio
| Taxable Income | Rate |
| $0 – $25,000 | 0.000% |
| $25,000 – $44,250 | 2.765% |
| $44,250 – $88,450 | 3.226% |
| $88,450 – $110,650 | 3.688% |
| $110,650+ | 3.99% |
Oklahoma
| Taxable Income | Rate |
| $0 – $2,000 | 0.25% |
| $2,000 – $5,000 | 0.75% |
| $5,000 – $7,500 | 1.75% |
| $7,500 – $9,800 | 2.75% |
| $9,800 – $12,200 | 3.75% |
| $12,200+ | 4.75% |
Oregon
| Taxable Income | Rate |
| $0 – $7,500 | 4.75% |
| $7,500 – $18,900 | 6.75% |
| $18,900 – $250,000 | 8.75% |
| $250,000+ | 9.90% |
Rhode Island
| Taxable Income | Rate |
| $0 – $68,200 | 3.75% |
| $68,200 – $155,050 | 4.75% |
| $155,050+ | 5.99% |
South Carolina
| Taxable Income | Rate |
| $0 – $3,110 | 0% |
| $3,110 – $6,220 | 3% |
| $6,220 – $9,330 | 4% |
| $9,330 – $12,440 | 5% |
| $12,440 – $15,560 | 6% |
| $15,560+ | 7% |
Vermont
| Taxable Income | Rate |
| $0 – $56,500 | 3.35% |
| $56,500 – $145,950 | 6.60% |
| $145,950 – $236,350 | 7.60% |
| $236,350+ | 8.75% |
Virginia
| Taxable Income | Rate |
| $0 – $3,000 | 2.00% |
| $3,000 – $5,000 | 3.00% |
| $5,000 – $17,000 | 5.00% |
| $17,000+ | 5.75% |
West Virginia
| Taxable Income | Rate |
| $0 – $9,999 | 3.00% |
| $10,000 – $24,999 | 4.00% |
| $25,000 – $39,999 | 4.50% |
| $40,000 – $59,999 | 6.00% |
| $60,000+ | 6.50% |
Wisconsin
| Taxable Income | Rate |
| $0 – $12,760 | 3.54% |
| $12,760 – $25,250 | 4.65% |
| $25,250 – $280,950 | 5.30% |
| $280,950+ | 7.65% |
What about the remaining US states?
The following states operate on federal tax and have no imposed state taxes:
- Alaska
- Colorado
- Florida
- Illinois
- Indiana
- Kentucky
- Massachusetts
- Michigan
- Nevada
- New Hampshire
- North Carolina
- Pennsylvania
- South Dakota
- Tennessee
- Texas
- Utah
- Washington
- Wyoming
Is it worth filing as head of household?
Determining whether it’s worth filing as head of household depends on individual circumstances.
While head of household status offers advantages such as lower tax rates, a higher standard deduction, and eligibility for certain tax credits, it comes with stringent eligibility criteria.
It’s crucial to assess factors like living arrangements, financial responsibilities, and dependents to ensure compliance with the requirements. For individuals who meet the criteria, filing as head of household can result in significant tax savings.
However, consulting with a tax professional is advisable to make an informed decision based on your specific financial situation and goals.
Looking other rates? Find them here:
2024 Married Couples Filing Jointly by US State
2024 Married Couples Filing Separately by US State
2024 Single Filers by US State
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