Tax Payer’s spouse is a nonresident alien at any time during the tax year, she did not make an election to be treated as a resident alien. Can Tax Payer claim head of household filing status? Form 1040 instructions p 11 seems to suggest that the non-resident alien spouse needs to make an election to be treated as a resident alien in order for Tax Payer to file Head of Household filing status.

Tax Payer also has a new born child born in January 2019.

Appreciate your advice and comment. Thanks.