If you are married and living together with your child, the best tax filing status in Married Filing Joint. You can claim your child as a Dependent. Your wife not working is not a factor.
Here are the qualifications to use Head of Household:
You may be able to be considered unmarried for Head of Household if your spouse was a nonresident alien at any time during the tax year and you're not treating them as a resident alien.
Even if you were legally married as of December 31, you are considered unmarried (and therefore eligible for Head of Household) if all 5 of these conditions apply:
[From: https://ttlc.intuit.com/questions/2567672-can-a-married-person-claim-head-of-household-filing-status
Yes, we married and living together with child. But as we moved in september, child does not pass Residence test (only 4 months in 2017 and 0 days in previous years) so I can't claim as dependent, right?
If you are married and living together with your child, the best tax filing status in Married Filing Joint. You can claim your child as a Dependent. Your wife not working is not a factor.
Here are the qualifications to use Head of Household:
You may be able to be considered unmarried for Head of Household if your spouse was a nonresident alien at any time during the tax year and you're not treating them as a resident alien.
Even if you were legally married as of December 31, you are considered unmarried (and therefore eligible for Head of Household) if all 5 of these conditions apply:
[From: https://ttlc.intuit.com/questions/2567672-can-a-married-person-claim-head-of-household-filing-status
Yes, we married and living together with child, but if we moved to USA in September, child does not pass Residence test (only 4 months in 2017 and 0 days in previous years), so can't be claimed as dependent, right?
No, you can claim you child as a Dependent, The Residence test is not what qualifies a child as a Dependent. Qualifying child
• They are related to you.
• They aren't claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They are under the age of 19 (or 24 for full-time students).
? No age limit for permanently and totally disabled children.
• They live with you for more than half the year (exceptions apply).
Thank you so much for your support! But now seems like my child does not meet the last criteria: live with me for more than half year. As from IRS standpoint in 2017 child live with me only 4 months, is that right?
And one more note, I am from Europe, so we are not national, or a Canadian or Mexican residents. So you are a Resident Alien for IRS if: "You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial present test for the calendar year."
So not sure if I can claim child as a dependent because of that.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/international-taxpayers/resident-aliens">https://www.irs.gov/individuals/international-taxpayers/resident-aliens</a>