Head of Household

[AccTaxMan]

Taxpayer's father (a US resident) lived outside the US for the whole 2009. If taxpayer can claim him as a dependent and did provide more than half of the cost of keeping up a separate residence (outside the US in a foreign country) for his father in 2009, can he file as a HOH?

[RitaB]

I think you are correct

I think so. I am looking at TTB 3-14. I see nothing about the home having to be in the US. I AM late for my 10-year eye exam, however.

[AccTaxMan]

I think so. I am looking at TTB 3-14. I see nothing about the home having to be in the US. I AM late for my 10-year eye exam, however.

I have read through Pub 17 and found nothing that mentioned the residence of the qualifying person has to be in the US either. Is there other publications that I should research on?

[RitaB]

Don't think so

I have read through Pub 17 and found nothing that mentioned the residence of the qualifying person has to be in the US either. Is there other publications that I should research on?

HOH is covered thoroughly in Pub 17. I think you're good to go, my friend.