U.S. TAX GUIDE IN FRANCE

Can I claim “Head of Household” status on my US taxes while living in France?

Yes, you can claim “Head of Household” status if your spouse is a non-US citizen and you have a qualifying dependent or child.

What qualifies a child for “Head of Household” status?

A qualifying child must:

  • Relationship: Be your child, stepchild, sibling, or their descendant.
  • Age: Be under 19, under 24 if a full-time student, or any age if permanently disabled.
  • Residency: Lived with you for more than half the year, excluding temporary absences.
  • Support: Provide less than half of their own support.
  • Joint Return: Not file a joint return, unless claiming a refund.

Can an American parent in France with a non-US child claim “Head of Household” status?

Yes, if you meet the above criteria, you can claim “Head of Household” status, even if your child isn’t registered as an American born abroad. This applies to Americans married to non-US citizens living in France.