Head of Household
As you learned in a previous lesson, married taxpayers can be considered unmarried and claim Head of Household status if they have not lived with their spouse for the last six months of the year, and if they meet a few other requirements.
There is an exception that allows taxpayers who live with their nonresident alien spouses to file as Head of Household. All of the following requirements must be met:
Go to the Volunteer Resource Guide (Tab B), Filing Status—Decision Tree. If a spouse is a nonresident alien, the living apart rule does not apply to the taxpayer. You will also find this information in Publication 17, under Head of Household, Nonresident alien.