Which filing status generally results in the lowest tax bill for a single parent raising a child?

Head of Household (HOH) status is specifically designed for unmarried taxpayers who pay more than half the cost of a home for a qualifying dependent. For 2025, the HOH standard deduction is $22,500 — significantly higher than the $15,000 available to single filers — and HOH filers also benefit from wider tax brackets that allow more income to be taxed at lower rates. To qualify, you must be unmarried on the last day of the year, have paid more than half your home's costs, and have a qualifying child or other dependent living with you for more than half the year.