| [ USA ] in KIDS 글 쓴 이(By): HellCat (Nobody) 날 짜 (Date): 2002년 11월 7일 목요일 오후 01시 01분 25초 제 목(Title): Re: W-4 form이 뭡니까? The taxpayer is not married at the end of the year. (There are exceptions to this rule that I'll discuss at the end of this article). The taxpayer must maintain a household for his or her child, dependent parent, or other dependent relative. (See notes below for additional discussion of dependents.) The household must be the taxpayer's home, and the household must also be the main home of a qualifying relative (as defined in #2 above) for more than half of the year. (Again, see the notes below for additional discussion of a qualifying individual). There is an exception to this rule: A dependent parent need not live with the taxpayer; however, the taxpayer must provide more than 50% of the cost of maintaining the dependent parent's separate household that was the parent's main home for the entire year. The taxpayer must provide more than 50% of the cost of maintaining the household. The taxpayer must be a U.S. citizen or a resident alien during the entire tax year. 위의 조건 모두 충족 시키면 head of household 에요. |