The term "head of household" refers to an individual who is recognized as the primary decision-maker and provider for a household. This person is often responsible for managing the household's finances, making important decisions, and ensuring the well-being of its members. In many cases, the head of household may be a parent, guardian, or another adult living in the home. In legal and tax contexts, the head of household status can provide certain benefits, such as a higher standard deduction and more favorable tax rates. To qualify, the individual must meet specific criteria, including providing more than half of the household's financial support and having a qualifying dependent, such as a child or relative.