Artículo Nonresident alien spouse.. Nonresident alien spouse.

id="en_US_2024_publink1000170805"> Nonresident alien spouse. You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you don’t choose to treat your nonresident spouse as a resident alien. However, your spouse isn't a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as head of household. Choice to treat spouse as resident. You are considered married if you choose to treat your spouse as a resident alien. See chapter 1 of Pub. 519. Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2-1 . Worksheet 2-1. Cost of Keeping Up a Home Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense Rent Utility charges Repairs/Maintenance Property insurance Food eaten in the home Other household expenses Totals $ $ Minus total amount you paid () Amount others paid $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half of the cost of keeping up the home. Costs you include. Include in the cost of keeping up a home expenses, such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Costs you don’t include. Don’t include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Also don’t include the value of your services or those of a member of your household. Qualifying Person See Table 2-1 to see who is a qualifying person. Any person not described in Table 2-1 isn't a qualifying person. Table 2-1. Who Is a Qualifying Person Qualifying You To File as Head of Household? 1 Caution. See the text of this chapter for the other requirements you must meet to claim head of household filing status. IF the person is your . . . AND . . . THEN that person is . . . qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests) 2 the child is single a qualifying person, whether or not the child meets the Citizen or Resident Test in chapter 3. the child is married and you can claim the child as a dependent a qualifying person. the child is married and you can’t claim the child as a dependent not a qualifying person. 3 qualifying relative 4 who is your father or mother you can claim your parent as a dependent 5 a qualifying person. 6 you can’t claim your parent as a dependent not a qualifying person. qualifying relative 4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) your relative lived with you more than half the year, and your relative is related to you in one of the ways listed under Relatives who don’t have to live with you in chapter 3 and you can claim your relative as a dependent 5 a qualifying person. your relative didn't live with you more than half the year not a qualifying person. your relative isn't related to you in one of the ways listed under Relatives who don’t have to live with you in chapter 3 and is your qualifying relative only because your relative lived with you all year as a member of your household not a qualifying person. you can’t claim your relative as a dependent not a qualifying person. 1 A person can’t qualify more than one taxpayer to use the head of household filing status for the year. 2 The term “ qualifying child ” is defined in chapter 3. Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status doesn't include a child who is your qualifying child only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child isn't a qualifying child you can claim as a dependent. 3 This person is a qualifying person if the only reason you can’t claim the person as a dependent is that you, or your spouse if filing jointly, can be claimed as a dependent on another taxpayer’s return. 4 The term “ qualifying relative ” is defined in chapter 3. 5 If you can claim a person as a dependent only because of a multiple support agreement, that person isn't a qualifying person. See Multiple Support Agreement in chapter 3. 6 See Special rule for parent under Qualifying Person , earlier. Example 1—Child. Your unmarried child lived with you all year and was 18 years old at the end of the year. Your child didn't provide more than half of their own support and doesn't meet the tests to be a qualifying child of anyone else. As a result, this child is your qualifying child (see Qualifying Child in chapter 3) and, because this child is single, this is your qualifying person for head of household purposes. Example 2—Child who isn't qualifying person. The facts are the same as in Example 1 , except your child was 25 years old at the end of the year and your child’s gross income was $6,000. Because your child doesn't meet the age test (explained under Qualifying Child in chapter 3), your child isn't your qualifying child. Because the child doesn't meet the gross income test (explained under Qualifying Relative in chapter 3), the child isn't your qualifying relative. As a result, this child isn't your qualifying person for head of household purposes. Example 3—Friend. Your friend lived with you all year. Even though your friend may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, your friend isn't your qualifying person for head of household purposes because your friend isn't related to you in one of the ways listed under Relatives who don’t have to live with you in chapter 3. See Table 2-1 . Example 4—Friend's child. The facts are the same as in Example 3 , except your friend's 10-year-old child also lived with you all year. Your friend’s child isn't your qualifying child and, because the child is your friend's qualifying child, your friend’s child isn't your qualifying relative (see Not a Qualifying Child Test in chapter 3). As a result, your friend’s child isn't your qualifying person for head of household purposes. Home of qualifying person. Generally, the qualifying person must live with you for more than half the year. Special rule for parent. If your qualifying person is your parent, you may be eligible to file as head of household even if your parent doesn't live with you. However, you must be able to claim your parent as a dependent. Also, you must pay more than half of the cost of keeping up a home that was the main home for the entire year for your parent. If you pay more than half of the cost of keeping your parent in a rest home or home for the elderly, that counts as paying more than half of the cost of keeping up your parent's main home. Death or birth. You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. If the individual is your qualifying child, the child must have lived with you for more than half the part of the year the child was alive. If the individual is anyone else, see Pub. 501 for more information. Temporary absences. You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances, such as illness, education, business, vacation, military service, or detention in a juvenile facility. It must be reasonable to assume the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence. Adopted child or foster child. You may be eligible to file as head of household if the person who qualifies you for this filing status was an adopted child or foster child. For more information, see Pub. 501. Kidnapped child. You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. For more information, see Pub. 501. Qualifying Surviving Spouse If your spouse died in 2025, you can use married filing jointly as your filing status for 2025 if you otherwise qualify to use that status. The year of death is the last year for which you can file jointly with your deceased spouse. See Married Filing Jointly , earlier. You may be eligible to use qualifying surviving spouse as your filing status for 2 years following the year your spouse died. For example, if your spouse died in 2024, and you haven't remarried, you may be able to use this filing status for 2025 and 2026. This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you don’t itemize deductions). It doesn't entitle you to file a joint return. How to file. Indicate your choice of this filing status by checking the “Qualifying surviving spouse” box on the Filing Status line near the top of Form 1040 or 1040-SR. If the child who qualifies you for this filing status isn’t claimed as your dependent in the Dependents section of Form 1040 or 1040-SR, enter the child’s name in the entry space below the filing staus checkboxes. Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Eligibility rules. You are eligible to file your 2025 return as a qualifying surviving spouse if you meet all of the following tests. You were entitled to file a joint return with your spouse for the year your spouse died. It doesn't matter whether you actually filed a joint return. Your spouse died in 2023 or 2024 and you didn't remarry before the end of 2025. You have a child or stepchild (not a foster child) whom you can claim