Which of the following individuals would NOT be considered a qualifying person for Head of Household (HOH) status?

The individual who would not be considered a qualifying person for Head of Household (HOH) status is indeed a nonresident alien spouse. For HOH status, one of the critical requirements is having a qualifying person, which typically includes dependent children, qualifying relatives, or other specific individuals that live with the taxpayer for more than half the year.

A nonresident alien spouse does not qualify as a dependent person for HOH purposes, simply because they do not meet the residency requirements that define a qualifying person. The status as a nonresident alien excludes them from the criteria necessary to establish HOH status, thus confirming that this option is correct.

Understanding the nuances of qualifying persons reinforces the importance of residency and dependency when determining filing statuses like Head of Household. Taxpayers must carefully assess whom they can claim when filing their taxes to ensure compliance and maximize potential benefits.