2013 Taxes Question

[k.dlg 300]

I've tried searching for a specific answer to my inquiry, but there's a lot of mixed information and I wanted to get a general consensus of what is correct regarding documenting income for a Non-Resident Alien spouse earning foreign income through a NON-US source.

I found this statement: "For US tax purposes, NO income (for Nonresident Aliens) is defined and construed as meaning NO US-source income. If the foreign spouse has a foreign retirement pension that is non-US source, this does not conflict with the claiming of the spousal exemption.” Is this true?

I am considering filing jointly for 2013, and will be applying for an ITIN along with my tax return, but I wanted to know if I had to include my spouse's "worldly income" if it was not in dollars or for a US based company.

I appreciate any information provided, thanks!!

[Ryan H 3,812]

Moved from IR-1/CR-1 Process & Procedures to Tax & Finances During US Immigration forum.

[CarlosAndSveta 808]

I've tried searching for a specific answer to my inquiry, but there's a lot of mixed information and I wanted to get a general consensus of what is correct regarding documenting income for a Non-Resident Alien spouse earning foreign income through a NON-US source.

I found this statement: "For US tax purposes, NO income (for Nonresident Aliens) is defined and construed as meaning NO US-source income. If the foreign spouse has a foreign retirement pension that is non-US source, this does not conflict with the claiming of the spousal exemption.” Is this true?

I am considering filing jointly for 2013, and will be applying for an ITIN along with my tax return, but I wanted to know if I had to include my spouse's "worldly income" if it was not in dollars or for a US based company.

I appreciate any information provided, thanks!!

A nonresident alien who must file a U.S. tax return is only taxed on U.S. sourced income. So in your case if your spouse is required to file a U.S. tax return then the retirement pension would not be included on the U.S. tax return.

If you want to file a joint return with your nonresident alien spouse then you and your spouse must include in your tax return a statement that says you want your nonresident alien spouse to be treated as a resident alien for tax purposes. If you make this election then your nonresident alien spouse must include his/her worldwide income on the tax return. This means that the retirement pension must be included on your joint tax return. The retirement pension is not considered as earned income for purposes of the Foreign Income Exclusion.

If you want to file the joint return with your spouse then you must include the resident alien election for your return to be valid. The law is very clear that a person who is a nonresident alien during any part of the tax year is not permitted to join in filing a joint return without this election.

[k.dlg 300]

Thank youuu!!!