@Gaelle3838 wrote:
Great, you totally responded to my question. He is a diplomatic employee of a foreign government. Since he does not have any US-source income, he does not have to file anything I guess?
Also, since I'm a US citizen and working in the US, I can claim my child has head of household if I meet all the requirement?
Thank you for you help!
As long as he does not have US source income, he does not file a US tax return. See also chapter 10 here
https://www.irs.gov/pub/irs-pdf/p519.pdf
You are correct that because your spouse is legally considered a non-resident, you are "considered unmarried" for purposes of filing as head of household. But you also have to meet the test of paying "more than half" of your household expenses. I suppose it could happen if he is a low-ranking diplomat and you are a high-ranking something else. Just be sure you can prove it if audited. See page 8-9 here,
https://www.irs.gov/pub/irs-pdf/p501.pdf
