Tax law states because you are married, you must file your taxes using
either the Married Filing Jointly status or Married Filing Separately
status. Your spouse, will be considered a nonresident alien.
There are two options for filing your taxes.
Option # 1
Treat your spouse as a resident alien for tax purposes. If you make this election you are required to include your 100% of your spouse's worldwide income on your US
tax return and it will be subject to US taxes.
To Make this election do the following:
1.
Attach a statement to your tax return (signed by both spouses) that
states that one spouse is a nonresident alien and the other is a U.S.
citizen or resident alien, and you are choosing to both be treated as US
residents for the tax year.
2. List the name, address and Social
Security number (or Individual Taxpayer Identification number) of each
spouse. You will need to complete a Form W-7, Application for IRS
Individual Taxpayer Identification Number (ITIN) Application
for ITIN. This
form will be attached to your tax return. Turbo Tax does not support
the Form W-7. You will have to complete it outside of Turbo Tax. You will have
to print, sign and mail your return if you file Form W-7.
3.
For the first year you make the choice, you have to file a joint
return. In later years you may file joint or separate returns. Married
Filing Jointly will give you a higher standard deduction and has other
benefits that are not available using a married filing separately
status, but you do have to include your spouse’s worldwide income in
joint income.
Option 2
Treat your spouse as a nonresident
alien for tax purposes. You will not have to include your spouse's
non-US income on your U.S. tax return. You will have to use the filing
status of Married Filing Separately.
If you file as Married
Filing Separately AND your spouse has no income from sources within the
US AND is not claimed as a dependent of another US taxpayer, you CAN
claim an exemption for your spouse. You will need either a social
security number or an Individual Taxpayer Identification Number (ITIN) for your spouse in order to claim the exemption. For information on, and instructions on how to obtain an ITIN see the IRS web pageIndividual
Taxpayer Identification Number (ITIN).
