Who qualifies as Head of Household?

Generally, you must be unmarried, pay more than half the cost of keeping up a home, and have a qualifying person who lived with you for more than half of the year. See IRS Publication 501 for details.

Does this calculator include the Additional Child Tax Credit (refundability)?

No. It estimates the nonrefundable portion of the Child Tax Credit. It does not calculate the refundable Additional Child Tax Credit or AMT.

Which tax years does this tool support?

2024 and 2025. Brackets and standard deductions are sourced from relevant IRS releases. Future updates will be added as the IRS publishes them.

Are capital gains and self-employment taxes included?

No. This simplified estimator models ordinary income tax brackets and a basic Child Tax Credit estimate. It does not compute qualified dividends/capital gains rates, self-employment tax, NIIT, or AMT.

Is the result my final tax bill?

No. Your final tax result depends on many factors (withholding, credits, schedules, and forms). Use this as an educational estimate and consult a qualified tax professional for personalized advice.

Federal Income Tax Calculator (Head of Household)

This professional-grade calculator estimates U.S. federal income tax for Head of Household filers. Enter your income, deductions, and dependents to see taxable income, marginal bracket, effective rate, and an estimated Child Tax Credit. Built for clarity, accessibility, and accuracy using official IRS sources.

Calculator

Tax year *

Filing status

Total annual income (all sources) *

Adjustments to income (above-the-line)

Standard deduction Itemized deduction

Additional standard deduction (check if applicable)

65 or older

Blind

Qualifying children under 17

Other dependents (non-child or 17+)

Results

Adjusted Gross Income (AGI)

Deduction used

Taxable income

Estimated tax before credits

Estimated credits applied

Estimated federal tax (after credits)

Marginal tax rate

—

Effective tax rate (vs. AGI)

—

Bracket breakdown (Head of Household)

Data Source and Methodology

Authoritative sources:

IRS Revenue Procedure 2023-34 (Inflation Adjustments for 2024): Direct PDF
IRS Revenue Procedure 2024-55 (Inflation Adjustments for 2025): Direct PDF
IRS – Federal Income Tax Rates and Brackets: Reference page
IRS Publication 501 (Dependents, Standard Deduction, and Filing Information): Reference page
IRS Instructions for Form 1040 (Child Tax Credit & Credit for Other Dependents): Reference page

Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.

The Formula Explained

AGI:

AGI = max(0, Income − Adjustments)

Taxable Income:

TI = max(0, AGI − Deduction)

Progressive Tax (Head of Household):

Tax(TI) = Σ over brackets i of rate_i × max(0, min(TI, upper_i) − lower_i)

Child and Other Dependent Credits (simplified, nonrefundable):

BaseCredit = 2000 × ChildrenUnder17 + 500 × OtherDependents

Phaseout = 50 × ceil(max(0, (MAGI − 200000)) / 1000)

Credit = max(0, BaseCredit − Phaseout)

FinalTax = max(0, Tax(TI) − min(Tax(TI), Credit))

Note: This tool approximates MAGI as AGI and does not compute refundable Additional CTC, AMT, NIIT, or capital gains rates.

Glossary of Variables

Total annual income: Your gross taxable income from all sources.
Adjustments: Above-the-line adjustments (e.g., deductible traditional IRA, HSA, student loan interest).
AGI: Adjusted Gross Income = Income − Adjustments.
Standard deduction (HOH): Fixed amount reducing taxable income; higher if 65+ and/or blind.
Itemized deduction: Sum of eligible deductions (mortgage interest, SALT subject to cap, etc.).
Taxable income: AGI − Deduction (not below zero).
Marginal rate: The rate applied to your last dollar of taxable income.
Effective rate: Final tax ÷ AGI.
Child Tax Credit (CTC): Up to $2,000 per child under 17; phases out above $200,000 (HOH).
Credit for Other Dependents (ODC): $500 per qualifying dependent; same phaseout rules.

How It Works: A Step-by-Step Example

Scenario (2024): Income = $85,000; Adjustments = $3,000; Standard deduction (HOH) = $21,900; 1 qualifying child under 17; 0 other dependents.

AGI = 85,000 − 3,000 = 82,000
Taxable income = 82,000 − 21,900 = 60,100
Apply HOH brackets (2024):
- 10% up to 16,550 → 1,655.00
- 12% on (60,100 − 16,550) = 43,550 → 5,226.00
- Total pre-credit tax ≈ 6,881.00
CTC base = $2,000. MAGI≈AGI=82,000 ≤ 200,000 → no phaseout → Credit = 2,000
Final tax = 6,881 − min(6,881, 2,000) = 4,881
Effective rate ≈ 4,881 / 82,000 ≈ 5.95%

Frequently Asked Questions

Is Head of Household always better than Single?

Often, yes. HOH has a larger standard deduction and wider brackets than Single. You must meet qualification rules (see IRS Pub. 501).

Does this include state taxes?

No. This tool estimates U.S. federal income tax only.

Why doesn’t my result match my paycheck?

Paycheck withholding uses IRS tables and W-4 elections. It’s designed to approximate annual tax and may differ from your final return.

Can I use itemized deductions here?

Yes. Choose “Itemized deduction” and enter your amount. The tool will compare against the standard deduction only if you select standard yourself.

What about capital gains or qualified dividends?

Not included. Those may be taxed using preferential rates and additional rules. Consider a comprehensive tax software or advisor for those cases.

Is my data saved?

No. This standalone page computes everything locally in your browser.

Tool developed by Ugo Candido. Content reviewed by CalcDomain Editorial Team.
Last reviewed for accuracy on: September 13, 2025.