最近填W-4想到了一个关於Head of household的问题 Head of household. Generally, you can claim head of household filing status on your tax return only if you are unmarried and pay more than 50% of the costs of keeping up a home for yourself and your dependent(s) or other qualifying individuals. See Pub. 501, Exemptions, Standard Deduction, and Filing Information, for information 到IRS查了相关法条对这项优惠的定义 Head of Household You may be able to file as head of household if you meet all the following requirements. 1. You are unmarried or considered unmarried on the last day of the year. See Marital Status, earlier, and Considered Unmarried, later. 2. You paid more than half the cost of keeping up a home for the year. 3. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she does not have to live with you. See Special rule for parent, later, under Qualifying Person. If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. You will also receive a higher standard deduction than if you file as single or married filing separately. 如果我现在自己租一个公寓 然後宣称跟爸妈住 (爸妈在台湾但偶尔来美国) 这样就符合1, 2, 3项了 板上的大大有人这样做的吗? --

※ 发信站: 批踢踢实业坊(ptt.cc), 来自: 71.168.183.82 ※ 文章网址: http://webptt.com/cn.aspx?n=bbs/Oversea_Job/M.1416621957.A.5FB.html