配偶在别州，可以算head of household吗

小祁看不完的书 · 发表于 2016-6-24 15:07:37

基本情况：人在加州，配偶在别的州，税率比加州低，但是配偶可能年底搬来加州，夫妻双方都有工作，没有小孩。

求问：
一，这种情况，我可以算作 Head of Household吗？因为我在加州的 EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE里看到这么一段话：

MARRIED BUT NOT LIVING WITH YOUR SPOUSE: You may check the “Head of Household” marital status box if you meet all of the following tests:
(1) Your spouse will not live with you at any time during the year;
(2) You will furnish over half of the cost of maintaining a home for the entire year for yourself and your child or stepchild who qualifies as your dependent; and
(3) You will file a separate return for the year.

我看了感觉自己三条都符合，1，配偶不在身边，2，我自己也是付全部房租，3，明年也会分开报税。

所以不知道自己算不算 head of household。有哪位大神可以解答一下，感激不尽。