I admit, up until the minute I began researching this article, I had no idea what it meant to qualify as a head of household for tax purposes. I'm so dense, all I could ever picture was a giant head floating above a house. But now it sort of makes sense. Yes, the IRS should charge a lower income tax rate to people who are burdened with supporting a child or other relative on their own. The next time I'm tempted to complain about the "married filing jointly" tax rate, I'll be more thankful that I have a spouse that supports me in many more ways than financially.
- Internal Revenue Service. "Head of Household" (April 1, 2012.) http://www.irs.gov/applications/wh/helpdocs/hoh.html
- Internal Revenue Service. "Publication 501" (April 1, 2012.) http://www.irs.gov/publications/p501/ar02.html
- Tax Foundation. "U.S. Federal Income Tax Rates History, 1913-2011." September 9, 2011 (April 1, 2012.) http://www.taxfoundation.org/publications/show/151.html