( c ) is almost correct. My spouse has long had foreign earnings, but only recently have they increased past my own to be more than half.
The Head of Household status appears to require that my income is more than half of the household's, which is no longer true.
My children have SSNs, but we just never bothered to get a TIN for my spouse because my spouse has never had any US-sourced income and thus no obligation whatsoever to file with the IRS.
It seems to me I'll just have to get the TIN and file an 8332 one time for the year in which my spouse's income became more than half of the household's, as well as for “all future years.” I guess that should cover it.
