Head of Household

[NotEasy]

Is there a requirement that the household that a taxpayer supports has to be in the US in order to qualify to file as a Head of Household?

A client supports her father who is in Asia. She fully paid for all the household expenses of her father. But her father's household is in Asia, not in the US here. Is she eligible for filing as a HOH?

[Jesse]

To be eligible for HofH I believe they must meet the Citizen or resident test.

Edit:

http://www.irs.gov/publications/p501/ar02.html#en_US_2010_publink1000220815

Special rule for parent. If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. However, you must be able to claim an exemption for your father or mother. Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly.
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"However, you must be able to claim an exemption for your father or mother."

If you break it down to be able to claim an exemption as a qualifying relative you must meet the Citizen or Resident test. TTB pg 3-15

[Gretel]

Is there a requirement that the household that a taxpayer supports has to be in the US in order to qualify to file as a Head of Household?

A client supports her father who is in Asia. She fully paid for all the household expenses of her father. But her father's household is in Asia, not in the US here. Is she eligible for filing as a HOH?

It's not so much that the household has to be in the US than that the parent needs to meet the requirements of being able to be claimed as a dependent. As such, US residency or citizenship is a requirement.