How to file taxes for 2019

[EnglishLove 112]

My fiance moved over from England on the K-1 on August 27th, 2019 and we married October 5, 2019. He has a social security number but we are still waiting for our AOS to go through as we received and RFE. I'm wondering how to file taxes this year as either Head of Household or Married because to file as Head of Household, you and your spouse must file separately and not lived together for more than 6 months of the year. However, he's not even technically a permanent resident yet and not allowed to work, so can he even file taxes? I'm a little confused and my tax accountant wasn't entirely sure either.

[Crazy Cat 41,850]

To file head of house, you and your spouse must have been apart for the last 6 months of 2019....You do not qualify to file as HOH.

 

https://turbotax.intuit.com/tax-tips/family/guide-to-filing-taxes-as-head-of-household/L4Nx6DYu9

"Considered unmarried

The IRS also requires all taxpayers who file as head of household to be "considered unmarried" as of the last day of the tax year. To be considered unmarried means:

• You file a separate return
• You paid more than half of the cost of keeping up your home for the tax year
• Your spouse did not live in the home during the last 6 months of the tax year
• Your home was the main home for your child, step child, or foster child for at least 6 months of the tax year
• You must be able to claim the child as a dependent

Edited January 16, 2020 by missileman

[EnglishLove 112]

1 minute ago, missileman said:

To file head of house, you and your spouse must have been apart for the last 6 months of 2019....You do not qualify.

To qualify for the Head of Household filing status while married, you must:

• File your taxes separately from your spouse
• Pay more than half of the household expenses
• Not have lived with your spouse for the last 6 months of the year
• Provide the principle home of a qualifying dependent
• Claim an exemption for your dependent

If you meet all of these requirements, you may file as Head of Household while married.

 

We didn't live together for 6 months of the year so I should qualify but I'm confused about the first one where the spouse file separately since he's not a citizen yet and has had no income because he's not allowed to work yet. 

[Crazy Cat 41,850]

Just now, Pooley said:

To qualify for the Head of Household filing status while married, you must:

• File your taxes separately from your spouse
• Pay more than half of the household expenses
• Not have lived with your spouse for the last 6 months of the year
• Provide the principle home of a qualifying dependent
• Claim an exemption for your dependent

If you meet all of these requirements, you may file as Head of Household while married.

 

We didn't live together for 6 months of the year so I should qualify but I'm confused about the first one where the spouse file separately since he's not a citizen yet and has had no income because he's not allowed to work yet. 

No, you do not qualify......It's DURING the last 6 months...not FOR the last 6 months......

[EnglishLove 112]

5 minutes ago, missileman said:

No, you do not qualify......It's DURING the last 6 months...not FOR the last 6 months......

Oh okay, thank you. So I should be claiming Married but should it be jointly or separately? Can/does my husband file? 

[Just Paul 4,595]

2 minutes ago, Pooley said:

Oh okay, thank you. So I should be claiming Married but should it be jointly or separately? Can/does my husband file? 

If he has a SSN or ITIN file jointly.   You can apply for ITIN while filing taxes.

 

Otherwise you file separately.

[Crazy Cat 41,850]

11 minutes ago, Pooley said:

Oh okay, thank you. So I should be claiming Married but should it be jointly or separately? Can/does my husband file? 

1.  Married Filing Jointly-  He must have a SSN or ITIN (can be applied during filing).  His worldwide income for all of 2019 would be reported....His foreign income can possibly be excluded.

2.  Married Filing Separately-  If he had significant income before arriving, it might be advantageous for him to file as a dual status resident for 2019.......then only US based income would have to be reported.  You would also have to file as "Married Filing Separately".

 

In the first year, it is always better to run the numbers under both scenarios or consult a competent tax professional before filing as there are sometimes many variables which affect the final tax liability.....just my opinion.......

Edited January 16, 2020 by missileman

[Sweetdreaming 397]

Hi again Pooley ! i remember you from the K1 forum, glad to see everything got sorted with the medical history stuff in the end and congrats on your marriage !

As for taxes, we`re probably going to file jointly and therefore im treated as resident for tax purposes, did your husband recieve a P45 from his last employment ? thats a good way to know how much income he recieved and how much tax he paid, and makes it easier to fill in his side of the taxes.

Edited January 16, 2020 by skjourney

[EnglishLove 112]

1 minute ago, skjourney said:

Hi again Pooley ! i remember you from the K1 forum, glad to see everything got sorted with the medical history stuff in the end and congrats on your marriage !

As for taxes, we`re probably going to file jointly, did your husband recieve a P45 from his last employment ? thats a good way to know how much income he recieved and how much tax he paid, and makes it easier to fill in his side of the taxes.

No he didn't since he moved here in August but I'll have him look into that. Thank you!

[K1visaHopeful 2,814]

Did the foreigner earn more than $105,900 USD in 2019?

No, file MFJ.

Can only paper file.

Submit a letter with your paper filed taxes electing both of you to be considered Resident Aliens for the entire tax year.

Report the foreign income on Form 2555. Earnings will be excluded from US taxation because less than above amount.

Edited January 16, 2020 by K1visaHopeful

[EnglishLove 112]

1 hour ago, K1visaHopeful said:

Did the foreigner earn more than $105,900 USD in 2019?

No, file MFJ.

Can only paper file.

Submit a letter with your paper filed taxes electing both of you to be considered Resident Aliens for the entire tax year.

Report the foreign income on Form 2555. Earnings will be excluded from US taxation because less than above amount.

Okay, he barely made anything as it was mostly a part time job that was hourly. 

[Just Paul 4,595]

22 minutes ago, Pooley said:

Okay, he barely made anything as it was mostly a part time job that was hourly. 

Even is he made nothing, you will usually pay lower taxes overall filing jointly.

[Wuozopo 4,293]

5 hours ago, Pooley said:

My fiance moved over from England on the K-1 on August 27th, 2019 and we married October 5, 2019. He has a social security number but we are still waiting for our AOS to go through as we received and RFE. I'm wondering how to file taxes this year as either Head of Household or Married because to file as Head of Household, you and your spouse must file separately and not lived together for more than 6 months of the year. However, he's not even technically a permanent resident yet and not allowed to work, so can he even file taxes? I'm a little confused and my tax accountant wasn't entirely sure either.

To keep it simple, filing jointly with him will be your cheapest choice. You could file Married Filing Separately and he file nothing, but your taxes will be higher than a joint filing. There is a forum just for taxes. Find it and start reading. 

[geowrian 22,337]

I'll just point out in case others read this thread later...

The FEIE may apply. There has to be a tax treaty with the country. The UK has one with the US so it applies here. It may or may not apply to others...do your research.

[SalishSea 17,829]

We were in nearly the same situation in 2018, and we filed MFJ after running the numbers.  

Edited January 17, 2020 by Jorgedig
Wonky