I have a new client that has a green card.  Her son still resides in the Phillipines.   She provides over 1/2 of his support, but he has never lived in the US with her.   Can she claim Head of Household.

Everything I've read point to "no".  However, the former preparer claimed HOH status.  The child does not have a Social or Itin.   

I'm wondering if I am overlooking something.

Thanks!