TAX question -

[amy83 0]

Hello,

My husband is USC, I am Canadian. My son primarily resides with me in Canada, but has US passport and is with his dad sometimes. We are not quite sure how to file our taxes:

I will file mine in Canada. My son will be my dependent.

- Does this mean that my husband cannot file his US taxes with our son as a dependent because I am filing with him as my dependent in Canada?

- If we file married filing separately, I do not need an SSN or ITIN correct?

- We were also reading something about my husband filing as head of household...can he do this if he uses my son as dependent? or is this only for unmarried people?

Thanks

Sorry if I seem really uneducated about htis, but I dont really know how this works in our situation....

Edited March 30, 2010 by amy83

[Eric-Pris 1,607]

- Does this mean that my husband cannot file his US taxes with our son as a dependent because I am filing with him as my dependent in Canada?

HE CAN CLAIM HIS SON AS A DEPENDENT, US TAXES HAVE NOTHING TO DO WITH CDN TAXES

- If we file married filing separately, I do not need an SSN or ITIN correct?

YES, YOU WILL NEED TO SIGN A FORM W-7 (APPLICATION FOR ITIN) AND HE'LL SEND THE APPLICATION AND RETURN TO THE INIT UNIT. ON HIS TAX FORM (1040) HE WILL NEED TO WRITE YOUR NAME AND HE CAN LEAVE SS FIELD BLANK, THEY WILL FILL IT IN ONCE THEY ASSIGN YOU AN ITIN.

http://www.irs.gov/pub/irs-pdf/fw7.pdf

- We were also reading something about my husband filing as head of household...can he do this if he uses my son as dependent? or is this only for unmarried people?

HOH IS ONLY FOR UNMARRIED PEOPLE WITH A QUALIFYING DEPENDENT, YOUR HUSBAND CAN'T USE THAT. HE HAS 2 CHOICES: MARRIED FILING JOINTLY (HE THEN HAS TO INCLUDE YOUR CANADIAN INCOME) OR MARRIED FILING SEPARATELY.

Edited March 30, 2010 by Eric-Pris

[TSC Blackhole 11]

I actually had the same question, and I read the following on the IRS site:

[b]Line 4 - Head of Household

[/b]

This filing status is for unmarried individuals who provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2010. But if, at the end of 2010, your divorce was not final (an interlocutory decree), you are considered married.

You are married but lived apart from your spouse for the last 6 months of 2010 and you meet the other rules under Married persons who live apart on this page.

You are married to a nonresident alien at any time during the year and you do not choose to treat him or her as a resident alien.

Married persons who live apart. Even if you were not divorced or legally separated at the end of 2010, you are considered un married if all of the following apply.

You lived apart from your spouse for the last 6 months of 2010. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

You file a separate return from your spouse.

You paid over half the cost of keeping up your home for 2010.

Your home was the main home of your child, stepchild, or foster child for more than half of 2010 (if half or less, see Exception to time lived with you).

You can claim this child as your de pendent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents.

I am also a USC and my canadian husband has not lived with me at all in 2010, I pay ALL the housing expenses in the US, etc. According to the guidelines above, it seems like "Head of Household" accurately describes me. Am I wrong in thinking this?