HEAD OF HOUSEHOLD

head of household

glossary /

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 […]

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head of household

glossary / , ,

head of household 户主；家长 指供养和维持家庭中一人或多人生活的人，其对家庭及由其供养的家庭成员的控制权基于某些法律及道德责任。根据美国《国内税收法典》〔Internal Revenue Code〕，符閤家长条件的人可以享受较低所得税率的优惠。该词也用于有关宅地〔homestead〕和免于被强制执行的法律中，但不一定指家庭的丈夫或父亲，也包括被抛弃而抚养未成年子女的妻子或扶养其父母的单身汉。 (→head of a family)

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