Limitations

Official source

Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household—

(A) if at any time during the taxable year he is a nonresident alien; or

(B) by reason of an individual who would not be a dependent for the taxable year but for— (i) subparagraph (H) of section 152(d)(2), or (ii) paragraph (3) of section 152(d).

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Limitations

Official source

Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household—

(A) if at any time during the taxable year he is a nonresident alien; or

(B) by reason of an individual who would not be a dependent for the taxable year but for— (i) subparagraph (H) of section 152(d)(2), or (ii) paragraph (3) of section 152(d).