U.S. EXPAT TAX GUIDE – FRANCE
Can I file as “head of household” while living in France?
Yes, you can file as “head of household” on your US taxes even if you are married, as long as your spouse is a non-US citizen. This status allows you to be considered “unmarried” for tax purposes, provided you have a dependent or a qualifying child.
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Who qualifies as a child for Head of Household status?
To qualify for the “head of household” status, your child must meet specific criteria:
- Relationship: The child must be directly related to you, such as your son, daughter, stepchild, foster child, sibling, or a descendant of any of these.
- Age: The child must be under 19 years old at the end of the tax year, or under 24 if they are a full-time student for at least five months of the year. There is no age limit for a child who is permanently and totally disabled.
- Residency: The child must have lived with you for more than half of the tax year, with exceptions for temporary absences due to school, vacation, medical care, military service, or juvenile detention.
- Support: The child must not have provided more than half of their own support during the year.
- Joint Return: The child cannot file a joint tax return for the year unless it is solely to claim a refund of withheld income taxes or estimated taxes paid.
Can a US parent in France claim Head of Household with a non-US child?
Yes, if you are an American living in France with a non-US spouse and a child who isn’t registered as an American born abroad, you can still claim the “head of household” status. This is possible as long as you meet the necessary criteria outlined above.
