If you are married and living together with your child, the best tax filing status in Married Filing Joint. You can claim your child as a Dependent. Your wife not working is not a factor.
Here are the qualifications to use Head of Household:
You may be able to be considered unmarried for
Head of Household if your spouse was a nonresident alien at any time during the
tax year and you're not treating them as a resident alien.
Even if you were
legally married as of December 31, you are considered unmarried (and therefore
eligible for Head of Household) if all 5
of these conditions apply:
- You won't be filing jointly
with your spouse; and
- Your spouse didn't live in
your home after June (temporary absences due to illness, school, vacation,
business, or military service don't count); and
- Your home was your child's,
stepchild's, or foster child's main home for more than half the year
(non-child dependents in your home don't qualify); and
- You paid more than half the
costs of keeping up your home during the tax year; and
- You meet the qualifications
to claim the child as your dependent, even if the other (noncustodial)
parent is actually claiming the child as a dependent on their return.
[From: https://ttlc.intuit.com/questions/2567672-can-a-married-person-claim-head-of-household-filing-status
