In this opinion piece, Beverly Moran and LaToya B. Parker argue that the federal head of household tax filing status fails to meaningfully benefit the single mothers—particularly Black women—it was intended to help because its structure delivers the largest tax savings to higher-income earners. The authors contend that eliminating the status without replacing it with a more equitable, refundable per-child benefit would disproportionately harm low-income single-parent families and widen existing racial and economic disparities.
