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Subject Author Date
Foreign Resident Head of Household Larry Israel 04-16-2007
Posted by Larry Israel on April 16, 2007, 4:44 pm
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 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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Posted by L K Williams on April 18, 2007, 1:57 am
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 SLARRY@weizmann.weizmann.ac.il (Larry Israel) wrote:

> I'm still trying to lower my son's tax.
snip
> 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?

That is the way I have always understood the rule to work.
As long as there are children and a non-resident spouse, a
taxpayer may file as head of household.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by VSLARRY on April 23, 2007, 10:06 pm
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> SLARRY@weizmann.weizmann.ac.il (Larry Israel) wrote:

>> I'm still trying to lower my son's tax.
> snip
>> 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?

> That is the way I have always understood the rule to work.
> As long as there are children and a non-resident spouse, a
> taxpayer may file as head of household.

Does this mean that the spouse and qualifying child need
Taxpayer Identification Numbers?

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by L K Williams on April 25, 2007, 3:58 am
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SLARRY@weizmann.weizmann.ac.il wrote:
>> SLARRY@weizmann.weizmann.ac.il (Larry Israel) wrote:

>>> I'm still trying to lower my son's tax.
>> snip
>>> 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?

>> That is the way I have always understood the rule to work.
>> As long as there are children and a non-resident spouse, a
>> taxpayer may file as head of household.

> Does this mean that the spouse and qualifying child need
> Taxpayer Identification Numbers?

No. Only if they file a joint return (which, of course,
makes this question moot) or claiming an exemption for the
dependent child.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ------------------------------------------------------- >>

Posted by A.G. Kalman on April 25, 2007, 3:58 am
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Larry Israel wrote:

> 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?

The rules for filing as HOH for those who are unmarried and
those who are considered unmarried are different. Those who
are unmarried can qualify as HOH if they have a qualifying
child living with them. The child does not have to be their
dependent. Those who are "considered" unmarried can file as
HOH if they have a qualifying child living with them AND the
child is a dependent unless the reason for not being a
dependent is that the exemption was released to a
noncustodial parent.

When a taxpayer is married to a nonresident alien he/she
falls into the "considered unmarried" category.

Therefore, given the set of facts presented, filing as HOH
is prohibited as the children are not dependents.

<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ------------------------------------------------------- >>

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