Head of Household

Head of Household is a tax filing classification for individual American taxpayers.Generally, to qualify for head of household status you must be unmarried, not entitled to file as a qualifying widow or widower, and have a dependent child. You must also have provided more than half the cost of maintaining, as your home, a household that was the main home for a qualifying dependent. You may also qualify for head of household status if you, though married, file a separate return and your spouse was not a member of your household during the last six months of the tax year and you provided more than half of the cost of maintaining, as your home, a household that was the main home, for more than one half of your tax year, of a child who is a qualifying dependent.
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Noun
1. the head of a household or family or tribe
(hypernym) head, chief, top dog
(hyponym) matriarch, materfamilias

that member of the household who is responsible for the household accommodation, either by owning, renting or having it rent-free. Where two or more people share this responsibility, the researcher should specify who to include in the study.