I paid for entire household expenses. I am considered unmarried for tax purposes by IRS as my wife is non resident alien for 2012. Do I need a qualifying person other than my wife even if she is a non-resident , for me to be eligible for filing tax as head of household? If I need to have a qualifying dependent, can I claim my parents living in a different country as I paid for their living there (they are not here in our country in 2012)- but they do not have any SSN or ITIN?
Keywords: IRS, Tax Return, Tax, Head of Household