My question is what is the proper way to file.
He was living and working in Mexico all year and paid his taxes there. He does not meet the criteria of the 183 days and did not receive any income in the USA during 2023. I am claiming him as part of my HSA, for the months of 2023 where we were married, September-December.
Should I file jointly and declare he has no income? or should i file separate and then would he need to present his own filing even though he would not have anything to declare.
Thank you for the advise
