head of household

head of household.

1. The primary income-provider within a family.

2. For income-tax purposes, an unmarried or separated person (other than a surviving spouse) who provides a home for dependents for more than one-half of the taxable year. • A head of household is taxed at a lower rate than a single person who is not head of a household. Cf. HEAD OF FAMILY; HOUSEHOLDER. [Cases: Internal Revenue 3549.]

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词条贡献者

法律翻译Jessie，在一家亚洲一流律师事务所的北京办公室担任全职法律翻译，擅长翻译有关港口、铁路、公路与海运的法律文件。