Yes, your children would be a qualifying person for head of household if they lived with you. I just wanted to list the requirements for your information.
You could choose to treat your spouse as resident for tax purposes and file a joint return but then you would have to apply for an ITIN and attach a statement to your tax return. Also, all of his worldwide income would have to be reported on your tax return.
To make the choice attach a statement to your paper return (you can't e-file), signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:
- A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of the tax year, and that you choose to be treated as U.S. residents for the entire tax year
- The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)
Please see IRS Nonresident Alien Spouse for more details.
To apply for an Individual Taxpayer Identification Number (ITIN) for your spouse, please see How do I apply for an ITIN?
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
