G-4 Visa

Feb 10, 2011 1 Replies
R

This is a new situation for me:



For the last few years, client was a single mother and filed as HoH. Client is US citizen; her parents immigrated to the US decades ago and are naturalized US citizens.



Client married in August 2010 to a nonresident alien and citizen of Bolivia. Husband is in the US on a G-4 visa and works for the International Development Bank in Washington, DC.



On a G-4 visa, I understand his employment income is exempt from US taxes. He has no other income. How would this couple file for 2010? MFJ with zero income for him, the MFJ standard deduction and the child as a dependent? She files MFS with the MFS standard deduction and the child as a dependent, and he does not file a US tax return? I assume she can no longer file as HoH?


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A

Assuming he has been in the USA long enough to pass the substantial presence test, they can file MFJ and claim the dependent child. If he just arrived in the USA, then they could still file as MFJ if they both attach an election to the tax return for him to be considered a resident alien for tax purposes. Note, that only his wages are tax-exempt and if they file a joint return, they have to include his worldwide income (non-wages) on the tax return. I believe that when a nonresident works for an eligible international organization, one does not receive a W-2.

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