federal income tax brackets for head of household filers, tax year 2026.

Rate Taxable Income
10% $0 - $17,700
12% $17,701 - $67,450
22% $67,451 - $105,700
24% $105,701 - $201,775
32% $201,776 - $256,200
35% $256,201 - $640,600
37% $640,601+

standard deduction: $24,150

to qualify as head of household you must be unmarried (or considered unmarried) on the last day of the year and have paid more than half the cost of keeping up a home for a qualifying person.

other filing statuses

other years

source: IRS Rev. Proc. 2025-32. data from deepcalc.com