head of household

head of house·​hold

Legal Definition of head of household

: an unmarried individual who is not a surviving spouse and who maintains a household which for more than one-half of the taxable year is the principal abode of a person who qualifies as a dependent under section 2(b) of the Internal Revenue Code

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Cite this Entry

“Head of household.” Merriam-Webster.com Legal Dictionary, Merriam-Webster, https://www.merriam-webster.com/legal/head%20of%20household. Accessed 27 Sep. 2020.

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