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참조: http://www.irs.gov/publications/p501/ar02.html#d0e2117
Table 4. Who Is a Qualifying Person Qualifying You To File as Head of Household?
– 7 A person who is your qualifying relative only because he or she lived with you all year as a member of your household is not a qualifying person.
– you cannot claim an exemption for him or her : not a qualifying person.
Qualifying Relative
Relatives who do not have to live with you.
– Your child, stepchild, eligible foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
– Your brother, sister, half brother, half sister, stepbrother, or stepsister.
– Your father, mother, grandparent, or other direct ancestor, but not foster parent.
– Your stepfather or stepmother.
– A son or daughter of your brother or sister.
– A brother or sister of your father or mother.
– Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
Gross Income Test
To meet this test, a person’s gross income for the year must be less than $3,300.
Support Test (To Be a Qualifying Relative)
To meet this test, you generally must provide more than half of a person’s total support during the calendar year.
