pk
Level 15
Level 15

Deductions & credits

@mrhodes08 , having gone through your post and the responses of my colleagues @DoninGA and @TomD8 , (and generally agreeing with the  responses) , what I get :

 

1.   you and your spouse are both  citizen of Japan

2. Under SOFA you are   on assignment  ( who pays  for your services -- Japan or the US ) on US base -- a US territory for tax purposes  ( which country/ base ?)

3.  Your wife  has her own earnings in Japan and is a resident of Japan  ( family business).

In general ( and  without refreshing my   memory on US-Japan tax treaty  which I need to do forthwith ), because  (a) you are military  and (b) your wife is living in Japan,  she would not be eligible for ITIN (  her income is foreign sourced and her tax home is Japan ).

4.  When did you enter the US ? US base on assignment ?

 

I am not familiar with the SOFA agreement  ( with Japan military ), will have to hunt for that-- but my sense  is that you are probably  treated as an US  personnel on duty.  Generally though if Japan is paying your wages  then you may have no US filing requirements. if US ia paying then you have to file  US return. 

 

Please any information you can provide on your deployment  ( and or SOFA applicable to you) would be very helpful.  Please help me on this.

 

I will circle back once I hear from you  and/or when I have  satisfied myself that I understand the situation and its nuances.

 

Look forward to hearing from you 

 

pk