Hi Victoria:
Thank you so much for your feedback. Will take another look. So what you are saying is fill in both salaries but allocate 100% of husbands to his column and 100% of wife’s salary to her column?
So, go ahead and fill out W7 to get the ITIN? Or write non-resident alien in the box?
Also, as a follow on to my above quest for your feedback, I want to confirm that my case qualifies as “Spouses living apart all year.” I think we do but am interested in your take:
Reference:
From Pub 555
“Domicile
The law of the state, or the law of the foreign country, where you are domiciled will determine if you have community property, community income, or both. If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see if you have community property, community income, or both.
You have only one domicile even if you have more than one home. Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. The question of your domicile is mainly a matter of your intention as indicated by your actions. You must be able to show that you intend a given place or state to be your permanent home. If you move into or out of a community property state during the year, you may or may not have community income.
Factors considered in determining domicile include:
Where you pay state income tax,
Where you vote,
Location of property you own,
Your citizenship,
Length of residence, and
Business and social ties to the community.
Amount of time spent.
The amount of time spent in one place doesn't always explain the difference between home and domicile. A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Your intent is the determining factor in proving where you have your domicile.
Note. When this publication refers to where you live, it means your domicile.”
Scenario: Husband (me) is US citizen (by birth), maintained residence in US entire life, pays State income taxes, and runs own investment business permitting him to travel on his own schedule. Wife is non-US resident, foreigner residing and working in low tax country. All her ties, family, business and social are in the foreign country. She visits and vacations a few weeks per year to US. Husband travels to foreign country and stays months at a time on tourist visa. At the moment, they intend to keep this scenario for the foreseeable future.
Question: Can husband file as MFS (married filing separately) and be considered as “Spouses living apart all year” for purposes of Form 8958 filing (or no need to file requirements in previous post above)? Thanks again.
