I'm still trying to lower my son's tax. In Publication 17, page 23, right-hand column, it says that "You are considered unmarried for head of household purposes it 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". In the table at the bottom of the page it says that a qualifying person enabling you to file as head of household includes a qualifying child who is single, whether or not he can be claimed as an exemption. In a footnote it refers to chapter 3 for the definition of a qualifying child. In chapter 3 it says that the tests are relationship, age, residency, support, and a special test for the qualifying child of more than one person. It does not mention citizenship. Does this then mean that a person married to a nonresident alien can file as head of household based on his children that live with them, and that he supports, even though the children can not be claimed as exemptions because they are neither US citizens nor residents?
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