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International Taxes Question

towards the end of 2007, I married to a European citizen. i learned on the telephone today at the lovely IRS that we have a variety of "Tax options." my husband is currently awaiting his Green Card (aka does not yet have an official social security number.) I tried to file my

2007 taxes, but cannot because my spouse doesn't have a SSN. i was advised that i had the following options:

  1. file single for tax purposes

  1. file separately and he can file as soon as he gets his SSN
  2. file jointly and consider him a dependent
  3. file jointly and consider him someone with "substantial presence" in the US
  4. file jointly and file an extension until he gets his SSN and file then

the situation of 2007: my husband is self-employed in the UK. what are the ramifications of any of the above permutations?

Thank you!

Reply to
omnibuswill
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No. You are married as of 12/31/07.

Yes, but see my comments at the end.

A spouse is never a dependent. In addition, he needs a taxpayer ID. In addition, if he does not meet the substantial presence test to be a resident alien in 2007 you couldn't file a joint return unless you both elected to treat him as a resident alien for the whole year. This makes his 2007 worldwide income subject to US tax.

See 3. There is no such thing as "consider him someone with substantial presence." He either passes the test or not.

See 3 and 4 and what do you intend to enter in Box 3 of the Form

4868 where it asks for his SSN?

See 3.

Lastly, if he was a nonresident alien of the US in 2007 and he had no US source income, then you can file as married-separate and claim a personal exemption for a spouse. He still needs a taxpayer ID. You can file your tax return without having his taxpayer ID and attach Form W-7 (request for ITIN) to your return. You won't be able to file a state tax return until you actually receive the ITIN.

Reply to
Alan

Please don't post the same question to multiple groups without cross-posting (where permitted).

Reply to
D. Stussy

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