@trapezewdc wrote:
Thanks.
For the entire tax year of 2025 :
- My foreign national spouse is a nonresident alien and I will not choose to treat my spouse as a resident alien
- I pay 100% of the household costs
- I have a US citizen child who lives with me all the time
Do I qualify to file as HoH for 2025 tax return ?
Yes. Usually, living with your spouse prevents this, but there is an exception for spouses who are non-resident aliens.
Nonresident alien spouse.
You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you don't choose to treat your nonresident spouse as a resident alien. However, your spouse isn't a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as head of household.
This answer has been verified for accuracy by an Intuit expert employee
