可以，二十年前会计师就这样给我报过

来源: 于 2017-12-26 21:56:12 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

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.