Can I claim my permanent resident spouse as a dependent?

[angmarie95]

My husband just moved to the US in June 2019 on a K1 visa. We got married August 2019. He’s now just received his green card (Feb 2020), therefore the whole time he has been here he has not worked and had no other worldly income. We will be applying for a SSN before  i do my taxes. I am just unsure how to go about filing, I was assuming married filing jointly, but I was wondering if there was any way he can be listed as a dependent since I’ve been sponsoring/supporting him? Or is that not possible since he is my spouse? 

[KurtL1]

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[angmarie95]

@KurtL1   Hi, so sorry I didn’t realize it cut off when I posted. I edited it, so hopefully the full question is in view now. Perhaps you can still assist me with my question? Thank you in advance!

[KarenJ2]

A spouse cannot be a dependent.  However, you will benefit from filing married filing jointly.

As he was not a green card holder at any time in 2019, but was most likely in the US more than 183 days in 2019, you both can elect to file a joint return.  With this election, you will both need to declare your worldwide income for 2019.  You need to file this election in 2019 if you want to file married filing jointly.

This election you will need to complete manually and attach to your tax return.  As a result, you cannot e-file this year.

Please see Publication 519, US Tax Guide for Aliens, page 8 for the information you need to prepare the short statement you attach to your return. On page 8 you will see a heading, Choosing Resident Alien Status.  This will have the information you need.

There are 2 ways to be a resident of the US.  Either by a green card or by the Substantial Presence Test.  As he did not receive his green card until 2020, he must use the Substantial Presence Test.

Use the following calculation for the substantial presence test, count all the days of 2019 that you were in the US, count 1/3 of the days you were in the US in 2018 and count 1/6 of the days you were in the US in 2017.  If the days add up to 183 US days or more, then you are a US resident for tax purposes in 2019..   

[angmarie95]

@KarenJ2 @Thank you, so even with his social security number we would have to actually write on a separate paper that he wants to be treated as a resident for tax purposes?

[LinaJ2020]

That's correct.  A separate statement is required.  If you are a US resident and make an election to claim your nonresident spouse as a resident, you would have to attach a statement to your taxes and submit them by mail.  For instructions, click here: Nonresident to resident

@angmarie95

[angmarie95]

@LinaJ2020 thank you, do we also have attach the written statement when filing our state tax return? 

[LinaJ2020]

It depends on which state you reside in.  Each state has its own stipulation.  I would send that along with the tax forms just in case.  Or you can contact your state to verify.  To reach your state, click here: Your state

@angmarie95