.

@brad: 그렇게 안됩니다…

https://www.1040.com/tax-guide/faq/can-a-married-person-claim-the-head-of-household-filing-status/#:~:text=To%20qualify%20for%20the%20head,6%20months%20of%20the%20year

* Not have lived with your spouse for the last 6 months of the year

그해 마지막 6개월이상 별거 상태였었어야함.. (실질적 unmarried 상태인가 보는거임)

그리고 별거 뿐 아니라 님한테 qualifying dependent 가 따로 있어야함 (e.g. 자식; 아내는 qualifying dependent 안됨)..
그외에 나머지 요구사항에 전부 합해야함:

* Not have lived with your spouse for the last 6 months of the year
* Provide the principal home of a qualifying dependent
* File your taxes separately from your spouse
* Pay more than half of the household expenses
* Claim an exemption for your dependent