@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.
