Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests. 1. You file a separate return (defined earlier under Joint Return After Separate Returns ). 2. You paid more than half the cost of keeping up your home for the tax year. 3. Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences , later. 4. Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year.) 5. You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents or parents who live apart under Qualifying Child or in Support Test for Children of Divorced or Separated Parents or Parents Who Live Apart under Qualifying Relative. The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents .
再根据head of household的定义, 我们就都可以 以head of household 报税. 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. 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.
以下是引用joy11373在2/7/2011 3:55:00 PM的发言： Federal return - married filing jointly State return - married filing separately(if both of you live in different States) re..........
以下是引用lxren在2/9/2011 8:44:00 PM的发言： 我们家更麻烦，现在两地分居，去年搬了两次家，住过三个州。这种是不是只能claim一个州的resident？ file state partial resident for each state, but do not forget to report your moving expenses :)
我觉得我们面临的问题可能不少人有 - 夫妻异地, 有孩, 一方有房, 一方租房.
我们的具体情况是,
爸爸带老大, 老大上学, 供着房. 老大的医保跟爸爸.
妈妈带着老二(老人帮忙). 租房. 老二的医保跟妈妈.
跟据 http://www.irs.gov/publications/p501/ar02.html#en_US_2010_publink1000220775, 我们俩都符合 considered unmarried.
Considered Unmarried
To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests.
1. You file a separate return (defined earlier under Joint Return After Separate Returns ).
2. You paid more than half the cost of keeping up your home for the tax year.
3. Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences , later.
4. Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year.)
5. You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents or parents who live apart under Qualifying Child or in Support Test for Children of Divorced or Separated Parents or Parents Who Live Apart under Qualifying Relative. The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents .
再根据head of household的定义, 我们就都可以 以head of household 报税.
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.
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.
请问我的理解对吗?
我认为是可以的。你不确定的话，可以找你当地的volunteer tax preparation service咨询确认一下。
State return - married filing separately(if both of you live in different States)
Federal return - married filing jointly State return - married filing separately(if both of you live in different States) re..........
我们家更麻烦，现在两地分居，去年搬了两次家，住过三个州。这种是不是只能claim一个州的resident？
file state partial resident for each state, but do not forget to report your moving expenses :)