US Citizens and Non- Resident Aliens Abroad - Head of Household

By Alex Oware on 06/24/2015 10:00 PM

Question: My Husband has no social security number or ITIN so IRS will not recognize him. Can I file as Head of household?


Answer: HOH may be an option for you if there are qualifying children or relatives and your husband is considered as a Non-Resident Alien for tax purposes, and if all the regular criteria for HOH are satisfied.

If your husband has lived in the US at any time in a year for more than 183 days, regardless of his immigration or legal status (with the exception of those exempt), he will be considered as a Resident Alien for tax purposes, therefore you might NOT be able to file as Head of Household if the two of you are actually living together under the same roof.

You have the option of filing a joint return, and that may well reduce your tax liability. Since he’s not eligible for an SSN, you would paper file a joint return and apply for ITIN at the same time for your husband. Without an SSN or ITIN for him, your return will have to be filed by mail.

References/Related Topics

Need ITIN for wife even though "Married, filing separately"?

Married to Illegal Immigrant - Tax deductions and filing status

Can I Claim Head of Household If Married?

Claiming a Non-Citizen Spouse and Children On Your Taxes

***Disclaimer: I am a tax accountant and a CPA , but I am not your accountant or advocate (Unless you have signed up to my services). This communication is not intended as tax advice, and no tax accountant -client relationship results**