Page 51 - Filing Status for Individuals - Handbook

Spouse

Choice to treat
Non-resident Alien

Spouse Spouse as resident

 You are considered unmarried You are considered
for head of household Spouse. married if you choose
purposes if your spouse was a to treat your spouse as
nonresident alien at any time
during the year and you don’t a resident alien. See
choose to treat your chapter 1 of Pub. 519.
nonresident spouse as a 01 02
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.

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