Tax Question

[payxibka 10,045]

She can also file as an unmarried head of household for 2008, and claim her husband as a qualifying dependent.

Please re-read the regulations.... in the OP's situation she CANNOT do this...

I am not stepping into this one! Don't rely on the tax advise you get here at VJ. Go see a qualified tax professional.

Some of us on this board may in fact be qualified tax professionals

Edited January 15, 2009 by payxibka

[NickD 203]

She can also file as an unmarried head of household for 2008, and claim her husband as a qualifying dependent.

Please re-read the regulations.... in the OP's situation she CANNOT do this...

I am not stepping into this one! Don't rely on the tax advise you get here at VJ. Go see a qualified tax professional.

Some of us on this board may in fact be qualified tax professionals

LOL, you mean like for free?

How do you tell the qualified from the unqualified? Besides going to a professional that accepts the liability, getting the correct information, then posting back.

[payxibka 10,045]

She can also file as an unmarried head of household for 2008, and claim her husband as a qualifying dependent.

Please re-read the regulations.... in the OP's situation she CANNOT do this...

I am not stepping into this one! Don't rely on the tax advise you get here at VJ. Go see a qualified tax professional.

Some of us on this board may in fact be qualified tax professionals

LOL, you mean like for free?

How do you tell the qualified from the unqualified? Besides going to a professional that accepts the liability, getting the correct information, then posting back.

Good question, however any answer that is supported by IRS guidance (as previously cited) is fairly good indication

[Rocky_nBullwinkle 6]

She can also file as an unmarried head of household for 2008, and claim her husband as a qualifying dependent.

Please re-read the regulations.... in the OP's situation she CANNOT do this...

I am not stepping into this one! Don't rely on the tax advise you get here at VJ. Go see a qualified tax professional.

Some of us on this board may in fact be qualified tax professionals

LOL, you mean like for free?

How do you tell the qualified from the unqualified? Besides going to a professional that accepts the liability, getting the correct information, then posting back.

Good question, however any answer that is supported by IRS guidance (as previously cited) is fairly good indication

"Four out of five tax returns filled out by the taxpayers themselves, contain errors when reviewed by our tax professionals."

H&R Block

[Peikko 1,575]

Well, they would say that - advertising isn't often reliable or accurate

[Rocky_nBullwinkle 6]

Well, they would say that - advertising isn't often reliable or accurate

I have to agree with you, but even one out of five is not good odds either.

Edited January 15, 2009 by Rocky_nBullwinkle

[Peikko 1,575]

Maybe, but I would imagine that some errors are rather less grave than others, and all errors are a lot less grave than deliberate tax manipulations

[Rocky_nBullwinkle 6]

Maybe, but I would imagine that some errors are rather less grave than others, and all errors are a lot less grave than deliberate tax manipulations

True, true, true. How many of the four out of five are just simple errors in arithmatic? I am less worried about deliberate manipulations by the taxpayer for the fear of getting caught, than "fuzzy" instructions by the IRS that manipulate the taxpayer away from other options. Damn, I almost stepped in it there! Never mind!

-- Bullwinkle

[Rocky_nBullwinkle 6]

"If you are a U.S. citizen married to a nonresident alien you may qualify to use the head of household tax rates. Although your nonresident alien spouse cannot qualify you as a head of household, you can qualify if..."

"If your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien, then you are treated as unmarried for head of household purposes. You must have another qualifying relative and meet the other tests to be eligible to file as head of household."

Okay, I stepped in it. I admit defeat. The OP might still be jumping the gun, however, since her spouse had not yet arrived in the US prior to 2008. She may still have to file MFS.

[payxibka 10,045]

"If you are a U.S. citizen married to a nonresident alien you may qualify to use the head of household tax rates. Although your nonresident alien spouse cannot qualify you as a head of household, you can qualify if..."

"If your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien, then you are treated as unmarried for head of household purposes. You must have another qualifying relative and meet the other tests to be eligible to file as head of household."

Okay, I stepped in it. I admit defeat. The OP might still be jumping the gun, however, since her spouse had not yet arrived in the US prior to 2008. She may still have to file MFS.

Not necessarily... If the taxpayer elects (by special election) to treat there non-resident alien spouse as a resident alien then MFJ is a possibility (but it requires they claim the non-resident alien's worlwide income as US based income), if not, then the only status they can select is MFS (assuming not otherwise qualified for HOH). It is an option but not always a beneficial option, dependant on individual facts and circumstances.

Edited January 15, 2009 by payxibka

[Rocky_nBullwinkle 6]

Not necessarily... If the taxpayer elects (by special election) to treat there non-resident alien spouse as a resident alien then MFJ is a possibility (but it requires they claim the non-resident alien's worlwide income as US based income), if not, then the only status they can select is MFS (assuming not otherwise qualified for HOH). It is an option but not always a beneficial option, dependant on individual facts and circumstances.

That is the question I can't find a reference for. If both spouses reside outside the US, all three options apply. If both spouses are physically present at the end of the tax-year, all three apply. Where is the reference for when the USC or resident alien spouse returns to the US, and the non-resident alien spouse never sets foot in the US prior to, or during the tax-year? Everything I have found so far says the foreign spouse's income is to be treated seperately, and the foreign spouse has no US tax liability.

[payxibka 10,045]

Nonresident alien or dual-status alien. A joint return generally cannot be filed if either spouse is a nonresident alien at any time during the tax year. However, if one spouse was a nonresident alien or dual-status alien who was married to a U.S. citizen or resident alien at the end of the year, the spouses can choose to file a joint return. If you do file a joint return, you and your spouse are both treated as U.S. residents for the entire tax year. See chapter 1 of Publication 519.

http://www.irs.gov/publications/p501/ar02.html

Nonresident Spouse Treated as a Resident

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years

http://www.irs.gov/publications/p519/ch01.html

Edited January 15, 2009 by payxibka

[Rocky_nBullwinkle 6]

Nonresident alien or dual-status alien. A joint return generally cannot be filed if either spouse is a nonresident alien at any time during the tax year. However, if one spouse was a nonresident alien or dual-status alien who was married to a U.S. citizen or resident alien at the end of the year, the spouses can choose to file a joint return. If you do file a joint return, you and your spouse are both treated as U.S. residents for the entire tax year. See chapter 1 of Publication 519.

http://www.irs.gov/publications/p501/ar02.html

Nonresident Spouse Treated as a Resident

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years

http://www.irs.gov/publications/p519/ch01.html

The problem with that, is to be a non-resident alien, you have be to be present in the US. Otherwise, you are not an alien! Check out the "residency test", for clarification. A foreign spouse is not a non-resident alien, from what I can determine.

[NickD 203]

Ha, was thinking about contacting the IRS when the USCIS was dragging their feet on our I-751 application, warning them they are going to lose lots of tax dollars if we were not approved.

Who ever thought of this agency thing? Was at first just to advise our leaders of technical things, really got carried away, we have over 1,525 government agencies today and that is just federal, you can find even more in your state. And agencies have been granted way too much power.

[payxibka 10,045]

The problem with that, is to be a non-resident alien, you have be to be present in the US. Otherwise, you are not an alien! Check out the "residency test", for clarification. A foreign spouse is not a non-resident alien, from what I can determine.

If you are not a USC then you are an alien..... (alien: a resident born in or belonging to another country who has not acquired citizenship by naturalization)

If you are an alien then you are either a resident alien or a nonresident alien....

Residency test is to determine whether the alien is a resident or not.... If not a resident then a nonresident

Edited January 15, 2009 by payxibka