you can file as a head of household

來源: ne0987 2009-04-14 19:54:18 [] [舊帖] [給我悄悄話] 本文已被閱讀: 次 (859 bytes)
You child is your dependent. Some people hate Chinese. Ignore them. Here is the dependent test:


Citizenship Test
This test for dependent status is met if the person is a U.S. citizen or resident alien, or is a resident of Canada or Mexico for at least part of the calendar year in which your tax year begins.

Children are usually considered to be citizens or residents of their parents' country. In most cases, children born of an American parent are considered to be U.S. citizens for dependency purposes, even if the other parent is a nonresident alien and the child does not live in the U.S., Mexico, or Canada.

Foreign exchange students placed in American homes for a temporary period are not considered U.S. residents, so they don't qualify for a dependency exemption.
http://taxguide.completetax.com/text/Q03_5230.asp
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