可以，二十年前会计师就这样给我报过

Even if you were legally married as of December 31, you are considered unmarried (and therefore eligible for Head of Household) if all 5 of these conditions apply:

1. You won't be filing jointly with your spouse; and
2. Your spouse didn't live in your home after June (temporary absences due to illness, school, vacation, business, or military service don't count); and
3. Your home was your child's, stepchild's, or foster child's main home for more than half the year (non-child dependents in your home don't qualify); and
4. You paid more than half the costs of keeping up your home during the tax year; and
5. You meet the qualifications to claim the child as your dependent, even if the other (noncustodial) parent is actually claiming the child as a dependent on their return.

所有跟帖： 

• 谢谢，又学了 -柠檬椰子汁- ♂ (0 bytes) () 12/27/2017 postreply 05:40:07

• 也谢谢你的答复 -verilog- ♂ (0 bytes) () 12/27/2017 postreply 07:37:38