Head of household filing status was created in 1951.
in 1948, Congress created filing statuses. The original filing statuses in 1948 were: Single; Married Filing Jointly; and Married Filing Separately.
After Poe v. Seaborn, proposals to equalize the tax treatment of married couples were floated in 1933, 1934, 1937 and 1941, but none of the proposals were adopted.
Now let’s look at what the IRS and the courts had to say about the issue of filing separate tax returns and community property law in the 1920s.
Community property laws factored heavily into the creation of filing statuses in the U.S. Tax Code.