Can non-U.S. citizens file as head-of-household?
If you are a resident alien with a qualifying dependent, you can file as head-of-household. Your dependent will need a U.S. taxpayer identification number, either a Social Security number or individual taxpayer identification number. If you are a nonresident alien, you cannot file as head-of-household. Nonresident aliens can only use single or married-filing-separately status.
