※ 引述《bizarre173 (bizarre173)》之铭言： : 最近填W-4想到了一个关於Head of household的问题 : 到IRS查了相关法条对这项优惠的定义 : Head of Household : 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. : 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 请把规定读完: Special rule for parent. If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. However, you must be able to claim an exemption for your father or mother. Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. 所以必须是能成为你报税的exemptions for dependent，以及付一半以上的父母生活费 至於要成为你的exemption，又要符合三个条件: You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 1 Dependent taxpayer test. 2 Joint return test. 2 Citizen or resident test. 最困难的是第三个，他们必须是美国税务居民或公民/绿卡。 申报时也要有他们的SSN之类的 既然是税务居民，那麽他们就必须报税，而且他们不能报joint return (条件2) 只能报married filing separate (对税务很不利) 他们也不能申报任何dependent (条件1） 结论: 如果你的父母有绿卡，而且居住地的生活费是你付超过一半的话 那麽是有这个可能。 如果国税局来查税，你就要提得出证据证明你有付一半以上。 : 板上的大大有人这样做的吗? -- 我的旅游部落格: http://chengyun-travel.blogspot.com --

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