I am legally separated. My child lives outside US and doesn't live with me but I provide for all expenses. Could I file as head of household for 2023? What proofs or forms are necessary to submit?

[taxuser107]

I am legally separated. My child lives outside US and doesn't live with me but I provide for all expenses. Could I file as head of household for 2023? What proofs or forms are necessary to submit?

[Opus 17]

To file as head of household, you must be able to claim your child as a dependent and your child must "live in your home" for more than half the year.  If the child's absence is temporary (for example, they are at college studying abroad) this is usually considered a temporary absence and the child is still considered to live "at home." However, if the child has permanently moved out (they took a permanent job and moved away, or got married and moved away), they are not a qualifying person for HOH. 

You don't send proof to the IRS, but you should keep any documents that will help you to prove where the child lived, for at least the next 3 years, in case of audit. 

[NCperson]

@taxuser107 - filing HOH has multiple requirements  

best to use this IRS tool to determine if you qualify for HOH.  

https://www.irs.gov/help/ita/what-is-my-filing-status

based on what you provided, there are situations where you could file HOH, but other situations where you can't, so best to use to tool which will cover all scenarios.

Note that a critical requirement is also that you must provide more than 50% of the expenses to run your household.  If you can't meet that requirement, then you are not eligible for HOH, regardless of the dependent situation.