W-4裡面的Head of household - 美國

最近填W-4想到了一個關於Head of household的問題

Head of household. Generally, you can claim head
of household filing status on your tax return only if
you are unmarried and pay more than 50% of the
costs of keeping up a home for yourself and your
dependent(s) or other qualifying individuals. See
Pub. 501, Exemptions, Standard Deduction, and
Filing Information, for information

到IRS查了相關法條對這項優惠的定義

Head of Household
You may be able to file as head of household if
you meet all the following requirements.

1. You are unmarried or considered unmarried
on the last day of the year. See Marital
Status, earlier, and Considered Unmarried,
later.

2. You paid more than half the cost of keeping
up a home for the year.

3. A qualifying person lived with you in the
home for more than half the year (except
for temporary absences, such as school).
However, if the qualifying person is your
dependent parent, he or she does not
have to live with you. See Special rule for
parent, later, under Qualifying Person.
If you qualify to file as head of household,
your tax rate usually will be lower
than the rates for single or married filing
separately. You will also receive a higher
standard deduction than if you file as single or
married filing separately.

如果我現在自己租一個公寓

然後宣稱跟爸媽住 (爸媽在台灣但偶爾來美國)

這樣就符合1, 2, 3項了

板上的大大有人這樣做的嗎?

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