My last questions about taxes...

[clloyd 0]

But you can claim a spouse on a MFS return under the following conditions:

(from http://www.irs.gov/publications/p501/ar02.html#d0e2955)

If you file a separate return, you can claim the exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. This is true even if the other taxpayer does not actually claim your spouse as a dependent. This is also true if your spouse is a nonresident alien.

This has to do with claiming dependants, who are not your spouse, say a son or daughter who happens to be married.

From Page 21 of the IRS document you quoted:

"Married person. If the person is married, you cannot claim that

person as your dependent if he or she files a joint return. But this

rule does not apply if the return is filed only as a claim for refund

and no tax liability would exist for either spouse if they had filed

separate returns."

Edited March 11, 2006 by clloyd

[workin4somethin 0]

I've always heard that it doesn't hurt to try to take all the deductions and credits you can. Please understand, I'm not a CPA or even qualified at all in the area of taxes.

As I understand it, your spouse does not have a to have an SSN to file jointly or to be claimed as a dependent.

However, you they must at least make application for an individual Tax ID Number, which can be accomplished by their completing an IRS Form W-7 and sending it to the IRS along with your tax return when it is filed.

If I were you:

I would file an amended return for 2004, including the Form W-7 -- and just see what happens. The IRS may deny your claim, but they won't penalize you for it.

For 2005, do the same thing. File your tax return with a newly completed Form W-7 for your spouse. However, if you do this, make certain that you have paid the IRS the amount your taxes would be IF you wre not claiming your spouse for any credits and/or exemptions -- just in case they deny the moethod you have used, in which case you won't owe them more money or a penalty. AND if they accept your tax return as filed, they will refund your overpayment.

Now, let's assume you do this (file an amended return for 2004 and your 2005 return, using your spouse on both). You might receive 2 Individual Tax ID Numbers for your spouse. Of course, you only need one, so at that time call the IRS (your spouse by your side) and explain that he received 2 TIN's. The IRS can delete one of them.

All of this might save you from paying some taxes that you would otherwise pay.

The very best of luck to you!

[fedoragirl 0]

Thanks Andrew.

I did fill out the amended form (1040X) and found out (according to my calculations) that I wouldn't be getting anything back or owing to the IRS. So, I don't think I'll bother amending my 2004 returns unless there is a legal reason to do so.

As for the 2005 returns, we have my husband's SSN now so we have filed jointly and not claimed spouse as dependent. TurboTax walked me through the process and claims that I get a bigger refund if I file jointly.

I just want to do everything above board and have the right paperwork to show when it's time for spouse's green card renewal/application in 2 years. (He's a CR 1).