head of household

head of household
An individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by marriage, or by adoption, and whose right to exercise family control and provide for the dependent individuals is based upon some moral or legal obligation. Miller v. Glenn, D.C.Ky., 47 F.Supp. 794, 796, 797.
A taxpayer classification which, generally, describes an unmarried individual (other than a surviving spouse) who provides a home for his or her dependent(s). I.R.C. No. 2(b).
The Internal Revenue Code provides for preferential treatment for those individuals that qualify as a head of household. The head of household status entitles the taxpayer to use income tax rates which are lower than those applicable to other unmarried individuals, but higher than those applicable to surviving spouses and married persons filing a joint return. A term used in homestead and exemption laws to designate a person who maintains a family; a householder. Not necessarily a husband or father, but any person who has charge of, supervises, supports, maintains, and manages the affairs of the household or the collective body of persons residing together and constituting the family. The term may thus include an abandoned wife maintaining minor children or a bachelor supporting his parents

Black's law dictionary. . 1990.

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