Your foreign spouse’s US residency status (resident alien vs. non-resident alien). Uniquely, you may claim your foreign spouse as a resident alien for tax purposes. In fact, you may even if he or she is currently a non-resident alien. The foreign spouse’s employment, income, and/or lack of income.
What happens if you marry someone from a different country?
Marrying someone from a different country is an adventure in itself. Furthermore, your foreign spouse may also impact your US tax filing. As a US expat married to a nonresident alien – someone with neither U.S. citizenship nor a Green Card – you have some choices to make. Generally, married couples must either file jointly or file separately.
Is it beneficial to have a foreign spouse on your tax return?
It depends on the circumstances if claiming your foreign spouse on your tax return is beneficial or not. In some cases, you can significantly lower your tax bill by claiming your foreign spouse on your tax return. However, in some instances filing separately would save you money.
Who is the foreign spouse of an US citizen?
Anna Scott has been a US citizen for many years. She is married to Nikos, a nonresident alien. Anna and Nikos make the choice to treat Nikos as a resident alien by attaching a statement to their joint return.
What makes you a resident or nonresident alien?
Topic No. 851 Resident and Nonresident Aliens. Because residents and nonresident aliens are taxed differently, it’s important for you to determine your tax status. You’re considered a nonresident alien for any period that you’re neither a U.S. citizen nor a resident alien for tax purposes.
Can a nonresident alien file as Head of Household?
To qualify and file as Head of Household when married to a nonresident alien, you must pay more than half of all household expenses, your dependents live with you, and they have a valid U.S. social security number. What if you’re married filing separately without a spouse’s Social Security Number?
Can a nonresident alien spouse claim tax treaty benefits?
Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. Although your nonresident alien spouse cannot qualify you as a head of household, you can qualify if (1) or (2) applies:
