Should I file my 2008 U.S Income tax return as head of household, claiming my non- resident alien spouse as a dependent? The spouse and I both lived ouside the USA for the entire year and she has no U.S. income. I cannot treat her as a resident for tax purposes and file jointly or sparate as married because she has no social security number and is not eligible to get one. I cannot find any IRS publication that directly addresses this issue.