If you are single and have been taking care of a dependent for more than six months, you may be eligible for the Head of Household filing status (HOH). This filing status benefits from a higher standard deduction and lower tax rates than those who are just "single" filers. The criteria is strict, as only certain types of closely-related dependents will qualify a taxpayer for HOH status. Additionally, under certain circumstances, a married person with a dependent might qualify for HOH if he or she has been living apart from his or her spouse for the last six months of the year or more.