12월말 현재, 아래와 같은 4가지 조건을 만족하시면 되곘읍니다.
a. Tax Payer must be Unmarried : Single or Divorced
b. Taxpayer must have a Qualifying Person:
Qualifying Person – General Rule Qualifying Person – Exception Rule
Dependent Relative (3촌 이내 관계, unmarried Child,
c. Taxpayer must pay More Than 50% of the qualifying person’s Principal Home.
INCLUDES
Rent
Mortgage Interest (집을 사기 위해 집을 담보로 돈을 빌린 경우에 발생되는 이자)
Property Taxes
Insurance on home
Repairs
Utilities
Food eaten in the home
“집 + Food”개념이면 다포함됩니다.
d. Qualifying person must live with the taxpayer for more than 1/2 of the taxable year. (Exception: If qualifying person is a parent, he/she does not have to live in the same house hold, e.g., nursing home)