Re: [北美] W-4裡面的Head of household

[cchris (cruising Panama Canal)]

※ 引述《bizarre173 (bizarre173)》之銘言：
: 最近填W-4想到了一個關於Head of household的問題
: 到IRS查了相關法條對這項優惠的定義
: 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.
: 如果我現在自己租一個公寓
: 然後宣稱跟爸媽住 (爸媽在台灣但偶爾來美國)
: 這樣就符合1, 2, 3項了
請把規定讀完:
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.

所以必須是能成為你報稅的exemptions for dependent，以及付一半以上的父母生活費
至於要成為你的exemption，又要符合三個條件:
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.
最困難的是第三個，他們必須是美國稅務居民或公民/綠卡。
申報時也要有他們的SSN之類的
既然是稅務居民，那麼他們就必須報稅，而且他們不能報joint return (條件2)
只能報married filing separate (對稅務很不利)
他們也不能申報任何dependent (條件1）

結論: 如果你的父母有綠卡，而且居住地的生活費是你付超過一半的話
那麼是有這個可能。
如果國稅局來查稅，你就要提得出證據證明你有付一半以上。

: 板上的大大有人這樣做的嗎?

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※ 文章網址: http://www.ptt.cc/bbs/Oversea_Job/M.1416623052.A.0B9.html
推 bizarre173: 感謝解答
推 ivy2012: 專業。
推 lisaspring: 請問如果小孩都是公民，可是沒有同住在美國，這樣
→ lisaspring: 可以報撫養嗎?
→ cchris: 原po列出的條文已經寫得很清楚了,答案就在原文中,請自取
→ cchris: 提示:關鍵字parent