I moved to USA in Sept 2017 with my wife+child 3 y.o. I have W2 form,wife has no income.Should I file as HoH or as married filing jointly?Can I claim child as dependent?

[user14363133]

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?

[LisaBr · Accepted solution]

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:

1. You won't be filing jointly with your spouse; and
2. Your spouse didn't live in your home after June (temporary absences due to illness, school, vacation, business, or military service don't count); and
3. Your home was your child's, stepchild's, or foster child's main home for more than half the year (non-child dependents in your home don't qualify); and
4. You paid more than half the costs of keeping up your home during the tax year; and
5. You meet the qualifications to claim the child as your dependent, even if the other (noncustodial) parent is actually claiming the child as a dependent on their return.

[From:  https://ttlc.intuit.com/questions/2567672-can-a-married-person-claim-head-of-household-filing-status

[user14363133]

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?

[LisaBr]

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).

[user14363133]

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?

[user14363133]

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/individ...>

[LisaBr]

If you are not a Resident Alien by tax law qualifications, then, you are right, you cannot claim your child as a dependent.  Thank you for clarifying your information.