@ericgarcia828 , assuming that you are a US citizen/Resident ( Green Card ) , your spouse is NRA, and you have your qualifying , dependent child ( children ) for whom you main a home, to claim Head-of-Household you must satisfy either (a) unmarried or (b) considered unmarried . If your spouse ( NRA ) lived with you at least for the last six months of the year, then you cannot satisfy the "considered unmarried " clause -- spouse being NRA does not invalidate the marriage .
Does this answer your query ( it is not you wanted to hear -- sorry ) ?
On the irs website it says:
If you are a U.S. citizen married to a nonresident alien, you may qualify to use the head of household tax rates. You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien.
Where does it say I can't file as HoH?
@ericgarcia828 , you are CORRECT and I am WRONG --- NRA is not a US person and as such you are considered unmarried - this is true for federal purposes -- you have to view the state rules for State purposes.