Filing tax return as single this year is spouse live outside USA

[moonandsun 16]

Accepting that's all true, I'm the US Citizen. My wife didn't file, I did. When she got here, we amended the return. The context here is a US Citizen filing taxes when their spouse isn't here yet. I realize I could have filed married separately but couldn't have filed electronically. It was a choice without a consequence.

I am filing the same way. Amend it later. Its not like we are trying to screw Uncle Sam. We are giving him an intrest free loan with our money.

[Kathryn41 3,205]

Things are not always black and white when it comes to the IRS. As this document below indicates there are indeed legally accepted times when someone married to a foreign spouse can file as unmarried. This is one situation; there may well be others:

]http://www.irs.gov/publications/p501/ar02.html#en_US_2010_publink1000220762

Married Filing Separately

You can choose married filing separately as your filing status if you are married. This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return.

If you and your spouse do not agree to file a joint return, you have to use this filing status unless you qualify for head of household status, discussed next.

You may be able to choose head of household filing status if you live apart from your spouse, meet certain tests, and are considered unmarried (explained later, under Head of Household ). This can apply to you even if you are not divorced or legally separated. If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. See Head of Household , later, for more information.

Married persons living apart. If you live apart from your spouse and meet certain tests, you may be considered unmarried. If this applies to you, you can file as head of household even though you are not divorced or legally separated. If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Also, your tax may be lower, and you may be able to claim the earned income credit. See Head of Household , later

Nonresident alien spouse.<a class="indexterm" name="d0e2086">[/url] You are considered unmarried for head of household purposes 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. However, your spouse is not a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as a head of household.

[lasllani 0]

interesting

Edited February 9, 2011 by lasllani

[calibob 73]

Married filing separately is MUCH different than filing single. (unmarried). Pushbrk, try filing an extension if you only have to wait 15 days. The IRS won't mind holding your money for a few days till your wife gets here and gets her social SN. That's my plan. No penalty, no worries.

Bob

[pushbrk 12,999]

Things are not always black and white when it comes to the IRS. As this document below indicates there are indeed legally accepted times when someone married to a foreign spouse can file as unmarried. This is one situation; there may well be others:

]http://www.irs.gov/p...blink1000220762

[/url]

Thanks Kathryn, for taking the time to actually look it up. I would add this heading for context to the non-resident spouse instructions. I find the term "considered unmarried" to be the key issue here.

Considered Unmarried

To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests.

Other statements from the same document tend to muddy the absolute assertions of our member who is an IRS employee or plays one on the internet.

Married persons living apart.[/url] If you live apart from your spouse and meet certain tests, you may be considered unmarried.

Nonresident alien spouse. You are considered unmarried for head of household purposes 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.

Maybe it's just me, but I don't really look for clear declarations of what IS allowed, if there is no clear declaration that it is NOT allowed. If you can be considered unmarried, you can choose to consider yourself unmarried, period. The US has a whole huge industry full of CPA's, Tax Attorneys and other Tax Preparers build on the need for "interpretation" of the tax code. That tells me, things are not as cut and dried as some might wish to believe.

[calibob 73]

Married persons.[/url] If you are considered married for the whole year, you and your spouse can file a joint return, or you can file separate returns. Considered married. You are married and living together as husband and wife. You are living together in a common law marriage that is recognized in the state where you now live or in the state where the common law marriage began. You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. You are separated under an interlocutory (not final) decree of divorce. For purposes of filing a joint return, you are not considered divorced.

Head of Household

You may be able to file as head of household if you meet all the following requirements.

1. You are unmarried or “considered unmarried” on the last day of the year.
2. You paid more than half the cost of keeping up a home for the year.
3. A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. See Special rule for parent , later, under Qualifying Person.

If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. You will also receive a higher standard deduction than if you file as single or married filing separately.

How to file. If you file as head of household, you can use either Form 1040A or Form 1040. Indicate your choice of this filing status by checking the box on line 4 of either form. Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax.

<a name="en_US_2010_publink1000220780">Considered Unmarried

To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests.

1. You file a separate return (defined earlier under Joint Return After Separate Returns ).
2. You paid more than half the cost of keeping up your home for the tax year.
3. Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences , later.
4. Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year.)
5. You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents or parents who live apart under Qualifying Child or in Support Test for Children of Divorced or Separated Parents or Parents Who Live Apart under Qualifying Relative. The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents

Here is some further info, not just selected quotes. If you had a child or dependent other than your spouse, then you MAY be able to file Head of Household, unmarried. But you must meet the criteria given. Since we don't know everyone's circumstances, then nothing is definitive.

Bob

[Kathryn41 3,205]

Thanks Kathryn, for taking the time to actually look it up. I would add this heading for context to the non-resident spouse instructions. I find the term "considered unmarried" to be the key issue here.

Actually, I have to give credit where credit is due - Krikit is the one who looked it up and provided the link for me .

[CarlosAndSveta 808]

I am filing the same way. Amend it later. Its not like we are trying to screw Uncle Sam. We are giving him an intrest free loan with our money.

Don't come crying to the forums if your wife's visa is rejected because you filed a return as single when you were actually married.

[calibob 73]

I appreciate it Krikit and Kathryn41, this answered a couple of the questions I had for our tax man. Thanks again!

Bob

[CarlosAndSveta 808]

For those of who seem to think that if you are U.S. citizen married to non-resident alien it is ok to file as single please use the link below to determine your filing status. Let us know your results.

IRS Interactive Tax Assistant for Determining Filing Status

Edited February 9, 2011 by CarlosAndSveta

[pushbrk 12,999]

For those of who seem to think that if you are U.S. citizen married to non-resident alien it is ok to file as single please use the link below to determine your filing status. Let us know your results.

IRS Interactive Tax Assistant for Determining Filing Status

This assistant doesn't address the non-resident alien issue. Regardless, I don't recall any argument about whether head of household or married filing separately would be the most correct filing status depending on circumstances. I've only asserted, there's no consequence (including in my case my spouse's visa being denied) as a result of filing single and amending the return later. Yes, the tax return in question was included with the affidavit of support and my wife was prepared to answer any question about why I filed as single, though married. You'll find numerous similar stories over the years. If you don't mind filing on paper, by all means file with the more appropriate status.

[CarlosAndSveta 808]

This assistant doesn't address the non-resident alien issue. Regardless, I don't recall any argument about whether head of household or married filing separately would be the most correct filing status depending on circumstances. I've only asserted, there's no consequence (including in my case my spouse's visa being denied) as a result of filing single and amending the return later. Yes, the tax return in question was included with the affidavit of support and my wife was prepared to answer any question about why I filed as single, though married. You'll find numerous similar stories over the years. If you don't mind filing on paper, by all means file with the more appropriate status.

There is no non-resident alien issue. If you are married at the end of the year your filing status is either Married Filing Joint, Married Filing Separately, or Head of Household if you are married to a non-resident alien and meet the other requirements for claiming Head of Household status.

[pushbrk 12,999]

There is no non-resident alien issue. If you are married at the end of the year your filing status is either Married Filing Joint, Married Filing Separately, or Head of Household if you are married to a non-resident alien and meet the other requirements for claiming Head of Household status.

Then kindly address the meaning of "considered unmarried" in the previous quotes from the actual regulations.

Aside, for what it's worth, I'm quite aware that folks look at taxes and the IRS with a broad range of emotion and regard. Some will deal with tax returns so cautiously that their approach is to take no possible risk of an audit. Others are willing to risk an audit if they're confident they'll prevail and yet others will risk far more in the hope they don't get caught. To each his own. I fall in the middle somewhere, maybe closer to willing to risk if confident I'll prevail, but on the instant issue, it was and is simply an issue of taking the convenient approach BECAUSE there's no practical consequence related to doing so. YMMV and obviously for some, it varies a lot. Again, to each his own. I'm relating my experience, not "giving tax advice". YMMV on that as well. So be it.

[CarlosAndSveta 808]

This assistant doesn't address the non-resident alien issue. Regardless, I don't recall any argument about whether head of household or married filing separately would be the most correct filing status depending on circumstances. I've only asserted, there's no consequence (including in my case my spouse's visa being denied) as a result of filing single and amending the return later. Yes, the tax return in question was included with the affidavit of support and my wife was prepared to answer any question about why I filed as single, though married. You'll find numerous similar stories over the years. If you don't mind filing on paper, by all means file with the more appropriate status.

The Interactive Tax Assistant does take into consideration whether or not your spouse is a non-resident alien. It will only ask this question if you indicate that your spouse lived with you during the year. If you answer that your spouse didn't live with you during the year it starts determining whether you are considered as unmarried under the provisions of IRC section 7703(b) which talks about certain married individuals living apart. Here is the sequence so that the interactive tax assistant asks about the alien status of your spouse:

Tax Year = 2010

Your Citizenship = Yes

Marital Status = Married

Joint Tax Return = No

Spouse - Lived Together = Yes

Spouse - Non-resident Alien = Yes

Keeping Up a Home = Yes

People for Whom You May get Tax Results = Leave blank

The result will be Married Filing Separately

[Up in the Sky 2]

I know someone will yell at me, but here I go. What if I don't file my tax until I get a Interview date in 4 months. Once I submit my NVC paper work, all that is left for me is to turn my 2010 tax at the Interview day.

Here's why:

My current situation is that I just received my NOA2 and will get my NVC package very soon, and plan to send it off right away. During which time I will still be in the window of being able to file my tax return before April 15 and 18th. If I file now, I will push back my submitting the NVC in the end the whole CR-1 process to Sept-Oct for my wife to get here.

If I file my tax return after I submit my paper I would have allowed enough time for my CR-1 paper work to go through to the Embassy stage. And would be able to take my time in 3-6 weeks to received a ITNI (Tax ID) for my wife, and then I can file the paperwork on April 10.

My question is when the AOS form request a recent tax paper work I would have the 2009 one and 2008, but not the 2010 because I will not file yet. And then on the interview date which I hope it will be 2-3 months after the tax deadline I will get a IRS transcript for 2010 if needed to show at the interview.

Help me does my logic have any possible holes or is this just a stupid idea. The main reason I am trying to avoid the delay of get the ITHN(Tax ID number) and besides the fact that I am also consider head of house whole because of my two parents not living with me. So trying to avoid the confusing of what status to file right now. I figure I wait off to get the Tax ID and then file as Married Separate or Jointly, that I can figure out later.

Tell me your feed back...will much appreciated..very much..