Can I file as Head of Household if I have 1 dependent under 18 and we live outside the US and my ex-spouse is not a US citizen and does not file US taxes?

mgclark9-hotmail · ‎February 2, 2024

If my dependent lived with me all year I think the answer is yes, but they live with me only half the year.

MayaD · ‎February 2, 2024

To qualify, your child should live with you for more than half the year.

A qualifying child would be:

Your child (including legally adopted), stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (for example, your grandchild or niece) AND
Permanently and totally disabled OR under the age of 19 as of December 31, 2023 (under 24 if a full-time student) and younger than you (or your spouse, if filing jointly) AND
Lived with you for more than half the year AND
Single (or if the child is married, you'd have to qualify to claim them as a dependent even if you're not going to claim them as such).

What is a "qualifying person" for Head of Household?

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