Filing Tax as Single or Married?

[lucybelle 453]

I'm trying to figure out what to do as well. I work abroad and make significantly less than $96000 a year and therefore don't have to pay any taxes to the USA on my earnings. Of course, I still have to turn in the freaking thing. Last year my stepfather's accountant filed for me as "single" because I was single during the year of taxes. This year I have to do it on my own and I'm still deciding what to do. I'm sort of hoping that we'll be granted the visa in June or so and then I'll have a number for my husband and just do it real quick then. Because I read online if you reside abroad you automatically have until July to file taxes.

[rin and john 71]

When married as of December 31st, the options are MFJ or MFS. In certain instances, the USC can file HOH instead of MFS. With your spouse overseas and not required to file a return, the USC can use HOH if they qualify (typically through having a qualifying dependent, i.e. a child). As someone else mentioned, filing single is incorrect, but the IRS will not care or come after you as you most likely paid too much. Pages 5 thru 7 of Publication 501 explain filing status

http://www.irs.gov/pub/irs-pdf/p501.pdf

However, if your taxable income is over $73,200 for 2013 and you elect to file single instead of MFS, you have underpaid your taxes as the single tax rate is lower above this level.

http://www.irs.gov/pub/irs-pdf/i1040tt.pdf

For example, if you have taxable income is $30K, the tax liability is $4,058 for single, $3,611 for MFJ, $4,058 for MFS, and $3,866 for HOH. However, if your taxable income is $90K, then tax liability is $18,780 for single, $14,614 for MFJ, $19,220 for MFS, and $17,259 for HOH. In this case, by filing single instead of MFS (as is legally required) you short pay your taxes by $440. Technically, that is tax fraud.

[Harpa Timsah 13,258]

How would she file separately if she doesn't live in the US or have a SS#? Seems like everyone has different answers from all kinds of sources. We could really use an expert opinion on this.

If she is the foreigner then she does not file taxes at all. You, the USC file taxes as married filing separately. The foreign person is not required to file taxes at this point. But you, the USC, are not single. You are married.

[rin and john 71]

If you are married at the end of the tax year you are married. You do not have a choice (at least a legal choice) to file as single. You file either as married filing separately or married filing jointly. It is immaterial whether or not your spouse has ever set foot in the US, you are married. As a rule, it is usually much better off filing married jointly (you can attach the paper work with your return.You just cannot file electronically. You use form W-7 to request a Tax Id Number for your spouse which requires some identity documents from her.) Even if you file married separately you can still get the marital exemption in certain cases although you cannot get the additional standard deduction. The ONLY reason I will be filing married separately for 2013 is I will have some unpaid taxes. If I filed married jointly my wife would become legally liable for the amount of unpaid tax. I have a valid payment plan with the IRS so it is not a problem, but if for some reason I did not make the payments she would be liable. I don't want to do that to her even though filing separately will cost me several thousand more dollars. Not only is it not legal to file as a single if you are married, if last year's tax returns are submitted during the interview process, the interviewer would definitely ask why you filed as single when you were married.

Not sure if it would apply in your situation (and you may have already considered it) but is your unpaid tax liability from before your marriage or after? If a prior tax obligation, I would look into the "injured spouse" or "innocent spouse" tax rules. May not make any difference in your return or tax liability, but I would at least go through the exercise to see if it makes a difference.

http://www.irs.gov/taxtopics/tc205.html

http://www.irs.gov/pub/irs-pdf/i8379.pdf

[Canadatousa 7]

you should file married because you are, whether or not your spouse is with you. The only difference is you're filing separate, not joint

[rin and john 71]

I'm trying to figure out what to do as well. I work abroad and make significantly less than $96000 a year and therefore don't have to pay any taxes to the USA on my earnings. Of course, I still have to turn in the freaking thing. Last year my stepfather's accountant filed for me as "single" because I was single during the year of taxes. This year I have to do it on my own and I'm still deciding what to do. I'm sort of hoping that we'll be granted the visa in June or so and then I'll have a number for my husband and just do it real quick then. Because I read online if you reside abroad you automatically have until July to file taxes.

You have an automatic 2 month extension. File form 4868 and you have until October 15th.

http://www.irs.gov/Individuals/International-Taxpayers/U.S.-Citizens-and-Resident-Aliens-Abroad

I went the extension route one year as we expected Rin to receive her SSN during August (after she received her EAD). No problem at all.

[NikLR 13,228]

My husband did end up filing a tax extension last year (of which I brought proof of to the interview, but wasn't asked for it) because he wanted to wait for me to be in the USA and have an SSN so he could e-file. The ####### hates mailing anything.

ROFL

[BethAnn and Omar 42]

I want to correct something someone said in one of the previous posts. Filing single does NOT hurt your immigration case. As I mentioned I filed single and it NEVER came up at my husband's CR1 visa interview. In fact he got the visa in two weeks after getting approved. Now as far as the ROC I may ammend my 2012 tax return as suggested but I will have to discuss this with my accountant and attorney.

[rin and john 71]

With regards to the OP's comment about wanting to file taxes for 2013 tax year for the affidavit of support, it is not necessary. Their W2 will suffice. Rin's interview was in April 2007. I submitted tax transcripts for TY 2003 - 2005, my 2006 W2, a completed copy of my 2006 return with "Not Filed" written across the top, and a copy of my IRS tax extension. Once she was in the US (on a K3), I filed during July. She did not have her SSN, so I also filed for an ITIN at that time.

[rin and john 71]

I want to correct something someone said in one of the previous posts. Filing single does NOT hurt your immigration case. As I mentioned I filed single and it NEVER came up at my husband's CR1 visa interview. In fact he got the visa in two weeks after getting approved. Now as far as the ROC I may ammend my 2012 tax return as suggested but I will have to discuss this with my accountant and attorney.

You have three years to file an amended return. Once he has a SSN, I would at least go through the exercise of calculating your taxes for MFJ to determine if a refund is available.

http://www.irs.gov/pub/irs-pdf/i1040x.pdf

Edited January 25, 2014 by rin and john

[No name 88 48]

I'm trying to figure out what to do as well. I work abroad and make significantly less than $96000 a year and therefore don't have to pay any taxes to the USA on my earnings. Of course, I still have to turn in the freaking thing. Last year my stepfather's accountant filed for me as "single" because I was single during the year of taxes. This year I have to do it on my own and I'm still deciding what to do. I'm sort of hoping that we'll be granted the visa in June or so and then I'll have a number for my husband and just do it real quick then. Because I read online if you reside abroad you automatically have until July to file taxes.

I'll try this year as well for foreign earned income tax exclusion on the 330 day physical presence test. The current limit is $97,600 and you have to file IRS form 2555. Also form TDF-90-221 to the Treasury Department if you have foreign accounts and Form 8938 which is new this year. You get an automatic extension until June 15 not July. If you file an extension your file date would be October 15. Also note that if you file and extension you will still own tax this is due on April 15. If you file later and owe taxes you will be penalized and have to pay interest on money owed.

Also you may still have to file a state income tax return. That depends on the state you filed taxes in last. Many states have no extension. If you want to go state tax free your best bet is setting up a residence in ...Florida or the like for a few months before moving over seas if you can do that. Check out the link.

http://americansabroad.org/issues/taxation/us-taxes-while-living-abroad-faq/

[Coco35 0]

Does anybody know how to amend tax return without needing to fill SSN or ITIN. We filed as single for or 2012 tax return and we wanted to amend it to MFS, I really need help and I am trying to get it done asap, Hope someone can answer my question.

[Mina90 134]

Does anybody know how to amend tax return without needing to fill SSN or ITIN. We filed as single for or 2012 tax return and we wanted to amend it to MFS, I really need help and I am trying to get it done asap, Hope someone can answer my question.

If you go to IRS.gov website, you can find the amended tax return form (1040X: http://www.irs.gov/pub/irs-pdf/f1040x.pdf), complete it and submit it. You don't need to fill in SSN or ITIN for your spouse if they did not have one at the time or you can put "non-resident alien" . You can even put notes explaining it in the explanation of changes section.

With this, you can choose which year you want to amend the tax return (check the 2012 box) and then change to Married Filing Separately.

Edited January 26, 2014 by Mina90

[Coco35 0]

If you go to IRS.gov website, you can find the amended tax return form (1040X: http://www.irs.gov/pub/irs-pdf/f1040x.pdf), complete it and submit it. You don't need to fill in SSN or ITIN for your spouse if they did not have one at the time or you can put "non-resident alien" . You can even put notes explaining it in the explanation of changes section.

With this, you can choose which year you want to amend the tax return (check the 2012 box) and then change to Married Filing Separately.

hello

1040X form says if a joint return, put spouse's name, and SSN,

Since we are willing to change it to MFS, do we not have to put anything on this box ? that is what is making me worry, it seems like in the form I don't even need to put my name and SSN since it it MFS, Can you please have a look the form and suggest me ?

http://www.irs.gov/pub/irs-pdf/f1040x.pdf

And for the form, 1040 which we are planning to do it for 2013, when we check the form MFS, it asks for the name, and says enter spouse's SSN on above,

http://www.irs.gov/pub/irs-pdf/f1040.pdf

So compared to these two, 1040 X , after checking the box MFS, that don't ask for name and enter SSN above like 1040, , what should I DO ? I feel like it does not make sense not to even put my name on the 1040X form.

Thank you very much for replying me

[Mina90 134]

hello

1040X form says if a joint return, put spouse's name, and SSN,

Since we are willing to change it to MFS, do we not have to put anything on this box ? that is what is making me worry, it seems like in the form I don't even need to put my name and SSN since it it MFS, Can you please have a look the form and suggest me ?

http://www.irs.gov/pub/irs-pdf/f1040x.pdf

And for the form, 1040 which we are planning to do it for 2013, when we check the form MFS, it asks for the name, and says enter spouse's SSN on above,

http://www.irs.gov/pub/irs-pdf/f1040.pdf

So compared to these two, 1040 X , after checking the box MFS, that don't ask for name and enter SSN above like 1040, , what should I DO ? I feel like it does not make sense not to even put my name on the 1040X form.

Thank you very much for replying me

Like I had said before, you can hand write with a black pen in the place where it says spouse SSN just put "non-resident alien (NRA)" or just leave it blank and you can also say something like "spouse is currently abroad or not in the USA" in the section where it says "explanation of changes".

Are you the foreign spouse or the USC? I'm not exactly sure by what you mean when you say "it does not make sense not to even put my name on the 1040x form" but I assume if you mean you are the foreign spouse, then you're right that you don't need to put your info in the section where it says "if joint return, enter spouse info" because you are filing MFS not jointly.