JohnB5677
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There are exceptions to that:  

 

If you are not a U.S. citizen, you are considered a nonresident of the United States for U.S. tax purposes unless you meet one of two tests. You are a resident  of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1 – December 31).  

Determining an Individual’s Tax Residency Status

 

The criteria for Head of Household is:  If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a U.S. resident within the meaning of Internal Revenue Code (IRC) section 7701(b)(1)(A) and the other is not, you can choose to treat the nonresident spouse as a U.S. resident for tax purposes. This includes situations in which one of you was not a U.S. resident at the beginning of the tax year but was at the end of the year, and the other was not a U.S. resident at the end of the year.  Nonresident Spouse

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