Non-American Spouse: US Tax Implications. by Jane A. Bruno, J.D. It is quite common for Americans living overseas to meet and marry a non-American. Often the couple stays overseas and the foreign spouse acquires no US status. In this case, the spouse will be known as a “non-resident alien” spouse in tax lexicon.
Can a foreign spouse become an US citizen?
Often the couple stays overseas and the foreign spouse acquires no US status. In this case, the spouse will be known as a “non-resident alien” spouse in tax lexicon. In other cases the foreign spouse will acquire a US status either by living in the US or acquiring US citizenship.
Can a non resident alien file a tax return as an US citizen?
You have to attach a statement, signed by both spouses, to your tax return for the first year to which the choice applies. The statement must include a declaration that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
What to do if your spouse is a non US citizen?
If your spouse has non-resident alien status, you might want to consider filing under the head of household category. If you chose this route, you will be considered “unmarried” under IRS rules and your spouse will therefore not qualify as your dependent.
Can a non-resident alien file jointly with an US citizen?
Non-resident alien spouse may request ITIN number and NOT TO FILE JOINTLY with the U.S. spouse. The non-resident spouse does not have to disclose her income on tax return and foreign assets on form 8938.
Do you have to report income for non-resident spouse?
The non-resident spouse will be required to report her worldwide income, however she will be entitled to her own exclusion of earnings up to $100K, and foreign tax paid on the non-resident spouse income will be combined with tax paid by the U.S. spouse and yield higher foreign tax credit.
Can My Wife get benefits if she’s not an US citizen?
Can My Wife Get Benefits If She’s Not A U.S. Citizen? I am a U..S. Citizen who is eligible for Soc. Sec. retirement benefits. I am 68. My spouse of more than 30 years, who is 66, is not eligible for U.S. Social Sec. retirement benefits. My spouse is neither a U.S. Citizen nor a U.S. resident.
Can a non-resident spouse file as a US citizen?
If your non-resident spouse has foreign income from assets (e.g., rental income, capital gains, etc.) and you file as married filing separately or as head of household, this income is not a subject to U.S. income tax.
