[20061017]RS22520_家庭税收优惠：户主备案身份的最新变化.pdf

1 For more information on federal income tax rates, see CRS Report RL30007, Individual IncomeTax Rates: 1989 through 2007, by Gregg A. Esenwein.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22520October 17, 2006Tax Benefits for Families: Recent Changes forthe Head of Household Filing StatusChristine ScottSpecialist in Tax EconomicsDomestic Social Policy DivisionSummaryTo file a federal income tax return as a head of household, a taxpayer must meetthree basic requirements. The taxpayer must (1) be unmarried (or considered unmarried)at the end of the tax year; (2) pay more than half of the costs of keeping up thetaxpayers home for the tax year; and (3) have a qualifying person live with the taxpayerfor more than half of the tax year. The Working Families Tax Relief Act of 2004 (P.L. 108-311) created a moreuniform definition of a child for tax purposes, beginning in tax year 2005, by defininga qualified child and qualified relative. As part of these changes, P.L. 108-311 alteredseveral tax provisions used by families, including the requirements for head ofhousehold filing status, to reflect the new definitions of