We are a married couple, a US citizen and a non-resident alien (a J1 visa holder). Our child lives with us. Presumably, the US citizen is eligible to file as a head of household since she's considered unmarried for tax purposes (source).
But then there's the requirement that the head of household should pay more than %50 of the expenses. We pay the expenses from our joint account. The US citizen has higher income, so effectively she's paying more than %50. But unfortunately, the major bills (rent, daycare) are under the name of the non-resident alien.
So is the US citizen eligible to file as a head of household or not?