Can a married man file head of household if his wife doesn’t work?

[VolvoGirl · Accepted solution]

No.  You just file a Joint return even if one spouse doesn't have income.  Head of Household is special if you lived apart for the last 6 months of the year and have a dependent.  

[Hal_Al]

Q. Can a married man file head of household (HoH) if his wife doesn’t work?

A. No, that is not allowed*. And, you would not want to file HoH, because filing as Married Filing Jointly (MFJ) is much better.  You may file MFJ even if  one spouse does not have any income of her own.

*As the other reply said, there is a special circumstance when you can file HoH. It's usually when married couples are separated and cannot agree to file MFJ. But, you must have a qualifying dependent living with you to qualify. 

[rjs]

Head of household has a special meaning on a tax return. It does not mean that you are the breadwinner or the person in charge of the household. Head of household is a filing status for a single person with a child. If you are married and live with your wife you cannot file as head of household. The only filing statuses you can use are married filing jointly or married filing separately. You will almost certainly pay less tax or get a bigger refund if you file as married filing jointly.

The head of household filing status is intended for a single person with a child, but in some cases it can also be used by a married person with a child who does not live with his or her spouse.