> Please read this IRS definition of a qualifying child.
Thanks, I had not seen FS-2005-7. I think that on page 2, it says that in order to be a "dependent" the qualifying child must also pass a nationality test. And it says "Head of Household Filing Status – a qualifying child is determined without regard to the exception for children of divorced or separated parents. Also, a qualifying child who is married at the end of the year must meet the marital status and nationality tests for a dependent (above)."
But it does not have any nationality requirement for being a "qualifying child" for Head of Household purposes if the child is unmarried.
Do you read it differently?
