Head of Household

A filing status claimed by taxpayers who are single but have qualifying dependents.


An activity pursued not primarily for financial gain. You may generally deduct hobby expenses up to the amount of hobby income earned.

Home Office

An area of your home used primarily or exclusively for business purposes, for which you may be able to take certain deductions.

Household Employee

A person you pay to cook, clean, care for a dependent, etc. in your home. If you pay a household employee over a certain amount, you will be responsible for paying Social Security and Medicare taxes, and possibly Federal Unemployment taxes.