Determining Non-Resident Alien Status for a Foreign Spouse when Filing US Taxes

by | May 2, 2024 | Spousal IRA | 5 comments




Married to a non-US citizen? How to file your US tax return for you and your spouse from abroad.

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When it comes to filing taxes in the United States, things can get a bit more complicated for couples with a foreign spouse. One of the main questions that arises is whether the foreign spouse is considered a non-resident alien for tax purposes.

First and foremost, it is important to determine the tax status of the foreign spouse. In general, a non-resident alien is someone who is not a U.S. citizen, does not have a green card, and does not meet the substantial presence test. The substantial presence test determines residency based on the number of days the individual has been physically present in the U.S. over a three-year period.

If the foreign spouse meets the criteria to be considered a non-resident alien, they will be subject to different tax rules than a U.S. citizen or resident alien. Non-resident aliens are typically only taxed on income earned in the U.S., while U.S. citizens and resident aliens are taxed on their worldwide income.

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When it comes to filing taxes as a couple with a non-resident alien spouse, there are a few options available. One option is to file jointly, in which case the couple can choose to treat the non-resident spouse as a resident alien for tax purposes. This allows the couple to take advantage of the same tax deductions and credits as a couple with two resident aliens.

Another option is to file separately, in which case the couple will each file their own tax return. The non-resident spouse will file as a non-resident alien, while the U.S. citizen or resident spouse will file as usual. This can sometimes result in higher taxes for the couple, but it may be necessary depending on the individual circumstances.

It is important for couples with a foreign spouse to carefully consider their options and seek the advice of a professional tax preparer or accountant. Filing taxes can be complex, especially when dealing with international considerations, so it is crucial to ensure that everything is done correctly to avoid any potential issues with the IRS.

In conclusion, filing taxes with a foreign spouse who is considered a non-resident alien can present some challenges, but with careful planning and expert guidance, it is possible to navigate the process successfully. By understanding the tax rules and options available, couples can ensure they are in compliance with U.S. tax laws while maximizing their tax benefits.

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5 Comments

  1. @DanielMillerlife

    I am confussed, I married in the Philippines. My wife has never been to USA and never Plans to even visit USA. I filed my tax report as Married Filing Separate. Does she have to get a ITIN and file any tax reports annually ??? confused what forms and what to do.

  2. @chibichakaravarthychinnaiy298

    Hi Mam, I am working in USA having employment visa. However my wife is living in India together with my 2 kids and she is not working in India, however all of them have the USA dependent visa. I am new to USA (just started my job).. in this case, how should I file my tax? Married filing jointly? Or single? Or Married filing separately? But she doesn’t have any income. Kindly advise

  3. @Bronzzy1

    So if me and my wife got married December 6th 2023 and have been living together since then . I should put her as Non Resident Alien or Resident Alien on our married fling jointly tax return ? https://www.irs.gov/taxtopics/tc851

  4. @wildweasel3760

    My wife came to America and got a SS Card and a green card. In 2016 we both moved overseas in 2020 she returned her green card. Since 2017 I recive a 1099R for my retirement that is under 20K, and have been told I have to file a 1040NR and 1116 we have a US born son. Is that true or could I file separately without having to do a 1040NR? Thanks

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