Mother-in-law filing taxes for first time

[jsnearline 2]

My mother-in-law came to the US last year as an immigrant. She got a job and now has to file taxes for the first time. We're not sure what filing status she should use. Her husband is still in the Philippines and has no plans to move here. Since she's legally married still, I don't think she can file her taxes as single. However, if she files as "married, filing separately", the form wants my father-in-law's name and SSN. Do we just put his name and leave the SSN field blank because he doesn't have one and doesn't plan to move here? So far, my attempts to find an answer on the IRS website have not gotten very far.

We can't be the only family that's run into this situation. Does anyone have any suggestions?

Edited January 21, 2012 by jsnearline

[Darnell 8,479]

go for broke on getting Dad an ITIN.

see IRS form W-7, soonish.

Then tell Mom she needs to thrown down a paper return (no electronic filing, alas)

to the special intake address in Austin, TX for the ITIN processing office.

[G0ds1ay3r 30]

I think in her case because her spouse does not have a SSN and is not in the US she would file as Single?

Edited January 21, 2012 by scottjess

[KevLiez 1]

Fill out W-7 for the husband and obtain a ITIN.

file taxes as either Married filing joint or Married filing separate. Whichever one is best for your mom.

[jsnearline 2]

The catch is in order to file a W-7, you have to include a letter from social security stating that my father-in-law is not eligible for to gat an SSN. My understanding though is that he would have to apply for an SSN in person. How would he do that if he doesn't live here? He can't get into the US Embassy in Manila without an appointment. Beaides, since he and my mother-in-law are hardly on speaking terms, getting him to agree to do that is nearly impossible. If they both lived here they'd have been divorced years ago.

[Darnell 8,479]

no, that's not 'the catch'. there's other ways to get it done.

however - since the two of them are not on speaking terms, i can't suggest anything further.

[aaron2020 11,651]

Your mom cannot file as single - she is not single.

She has two choices;

• Married filing separately. Put N/A for husband's SSN. Simple.
  
• Married filing jointly. Dad has to get an ITIN. Dad elects to be taxed as a US taxpayer. Dad's income must be included in the total income. This is the better option if dad's income is low. The personal exemptions and tax credits may outweigh any losses from increase taxes due to Dad's income.
  

[Nich-Nick 3,354]

According to the IRS Pub. 501 http://www.irs.gov/publications/p501/ar02.html#en_US_2011_publink1000220736

Single

Your filing status is single if, on the last day of the year, you are unmarried or

legally separated from your spouse under a divorce or separate maintenance decree

, and you do not qualify for another filing status.

Mom could get a separation decree. Living separately doesn't qualify. There has to be a legal document in place.

Edited January 23, 2012 by Nich-Nick

[aaron2020 11,651]

According to the IRS Pub. 501 http://www.irs.gov/publications/p501/ar02.html#en_US_2011_publink1000220736

Single

Your filing status is single if, on the last day of the year, you are unmarried or

legally separated from your spouse under a divorce or separate maintenance decree

,

and you do not qualify for another filing status.

Mom could get a separation decree. Living separately doesn't qualify. There has to be a legal document in place.

Mom qualify to file as married filing separately. So how would she not qualify for another filing status? She does so she can't file as single.

Furthermore, a legal separation in 2012 does not affect her status for 2011. Her status for 2011 was determined on Dec. 31, 2011. On that date, she was not legally separated.

Also, we don't know if the MIL and her husband want to legally separate. Maybe MIL immigrated first while the her husband stayed behind to care for a minor child because they can't all immigrate together. Maybe MIL is petitioning her husband in the F2a category which would include a minor child. A legal separation would doom that petition.

Edited January 23, 2012 by aaron2020

[Nich-Nick 3,354]

Mom qualify to file as married filing separately. So how would she not qualify for another filing status? She does so she can't file as single.

Furthermore, a legal separation in 2012 does not affect her status for 2011. Her status for 2011 was determined on Dec. 31, 2011. On that date, she was not legally separated.

Also, we don't know if the MIL and her husband want to legally separate. Maybe MIL immigrated first while the her husband stayed behind to care for a minor child because they can't all immigrate together. Maybe MIL is petitioning her husband in the F2a category which would include a minor child. A legal separation would doom that petition.

Hey I'm not arguing with you. I'm the member that gave your previous post the +1. The point was that in certain narrow and legal circumstances (depending on the state in which you live because marriage is a state thing) a still married person can file as single and maybe Mom would want to explore that for the future.

For 2011 tax year I think her best option is married filing separately. It is a huge deal to get an itin from overseas---apostilles, Hague Convention member countries, etc. even when the people are cooperating. Mom and her husband are not even speaking so jumping through the hoops of an itin, his signed statement to file jointly, getting his 2011 income information to declare on her US tax return probably ain't gonna happen.