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Level 6
February 3, 2020
Solved

2019 return Head of Household filing status with nonresident alien spouse

  • February 3, 2020
  • 1 reply
  • 9 views

Tax Payer’s spouse is a nonresident alien at any time during the tax year, she did not make an election to be treated as a resident alien. Can Tax Payer claim head of household filing status? Form 1040 instructions p 11 seems to suggest that the non-resident alien spouse needs to make an election to be treated as a resident alien in order for Tax Payer to file Head of Household filing status.


Tax Payer also has a new born child born in January 2019.


Appreciate your advice and comment. Thanks.

This topic has been closed for replies.
Best answer by TaxGuyBill

That seems to be a glaring error in the 2019 Instructions.

I think it should say that the spouse does NOT elect to be treated as a Resident Alien.

Here is the 2018 Instructions that show it correctly.

https://www.irs.gov/pub/irs-prior/i1040gi--2018.pdf#page=16

 

So yes, the client can claim Head of Household if the spouse is a Nonresident Alien (that does NOT elect to be treated as a Resident) and meets the other criteria for Head of Household.

1 reply

Level 15
February 3, 2020

That seems to be a glaring error in the 2019 Instructions.

I think it should say that the spouse does NOT elect to be treated as a Resident Alien.

Here is the 2018 Instructions that show it correctly.

https://www.irs.gov/pub/irs-prior/i1040gi--2018.pdf#page=16

 

So yes, the client can claim Head of Household if the spouse is a Nonresident Alien (that does NOT elect to be treated as a Resident) and meets the other criteria for Head of Household.