A nonresident alien is when a person is married to a nonresident of the United States, then they may qualify to claim as Head of Household, if the person treats the spouse as a nonresident alien for income tax purposes. However, there must be an additional person that qualifies as a qualifying individual. The nonresident alien spouse does not qualify as a qualifying individual for Head of Household status.

For more information about Head of Household status, click here!

Topics: Qualifying Individual for Head of Household status