On the instructions I have (page 16 in my edition) it says that Box 6b may be checked if one of two conditions applies. The second condition "You were married at the end of 2009, your filing status is married filing separately or head of household, and both the following apply: a) Your spouse had no income and is not filing a return b) Your spouse can not be claimed as a dependent on another person's return. My question is what if the spouse is a non-resident alien with no US income and therefore is not filing a return, although he had income? Can line 6b be checked in such a case? Or does the income mentioned in the condition apply to any income anywheres?
Line 6b on Form 1040
Apr 12, 2010
3 Replies
You can check the box if the spouse had no US source income and is not filing a US tax return.
And must there be a TIN for the spouse in such a case, or would just the name be sufficient?
An ITIN is needed to claim any exemption on your tax return.
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