Form 2555 Tax Question -

[gwenstar 66]

PG 3 of Form 2555 exclusion of foreign income up to $97,600 – USD

http://www.irs.gov/pub/irs-pdf/i2555.pdf Tax Home requirements - eligible to use form 2555 "if the time requirements are met. See Pub. 54 for details on how to make this choice."

He meets the time requirements since he lived and worked the entire tax year in Canada and has no dwelling/abode in the US.

Chapter 4 Pg 12 under Requirements of pub 54 –

http://www.irs.gov/pub/irs-pdf/p54.pdf

"If you are a nonresident alien married to a U.S. citizen or resident alien, and both you and your spouse choose to treat you as a resident alien, you are a resident alien for tax purposes. For information on making the choice, see the discussion in chapter 1 under Nonresident Alien Spouse Treated as a Resident". Pub 519

Pub 519 Chapter 1; Pg 8 & 9

http://www.irs.gov/pub/irs-pdf/p519.pdf

"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"

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If I file the W-7 for the ITIN (married filing jointly) with the 1040 and claim him as a Non-Resident Alien considered a Resident Alien FOR TAX PURPOSES - would the Form 2555 be applicable to excluding his income filing on worldwide income? From what I read, Form 2555 can be applied to USC & Resident Aliens who have income from an established "tax home" country for a certain amount of days of the year. This form would also exclude him/us from any benefit of applicable tax treaties.

*So after all that....since my spouse can be counted as a Resident Alien for tax purposes on the 1040 would he also be considered a Resident Alien for Form 2555.*

I have posted questions about this previously, but am still trying to sort it out - If this is a possibility I will definitely have a tax professional file for us -

I just don't want to miss something would be potentially very beneficial to us nor do I want to go to a tax professional if this isn't a possibility I will just file married filing separately.

If anyone has filed this way I would appreciate any insight or what your experience was. If there is a better forum for this, please move this topic.

Thanks for help!!