Hi:
I am a California tax resident alien in the US with SSN and my spouse is a US non-resident with ITIN, staying mostly in Canada (visiting me occasionally)
I am aware that the US federal tax can treat my non-resident spouse as a US taxpayer with a statement, signed by both spouses, to my Federal joint return for the first tax year. The statement should contain the following information:
- A declaration that on the last day of the tax year one spouse was neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and the other spouse was, and that you choose to be treated as U.S. residents for the entire tax year.
- The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)
I should include my spouse's global income on top of my tax return for MFJ and his global income does not need to include SSN tax and Medicare in Federal and medicare tax in California due to his non-residency.
My questions are below:
1. Since my marriage happens in Canada, should I register my marriage in US for the tax purpose?
2. Is this Federal statement valid for CA state tax as well? so I can file MFJ in Federal and in state tax as well?
3. Both myself's and my non-resident spouse's standard deductible can be applied in MFJ Federal and MFJ CA state tax?
4. In this first-time MFJ in federal and state tax with my non-resident spouse, both Federal and state tax should be filed by mail? In the future years, I can do e-file on TurboTax for Federal and state tax?
Thank you in advance.
Best regards,
YTY
