Yes, you will only be able to claim the education credit (if eligible) if you are filing as married filing jointly.
Although your husband is on an F-1 visa and may be exempt from the Substantial
Presence Test for the first 2 (if
non-student) or 5 (if student) calendar years that he is in the US (and is therefore considered a non-resident aliens (NRA) for US tax purposes), if you are considered a US Citizen or resident alien in 2016, you can choose to file jointly with him.
By choosing to file jointly, he would need to include his worldwide income on your jointly filed tax return (in USD). If he has to report US-source income as a nonresident alien and this is his main source of income, you may be able to lower your overall taxes and you will be able to take the education credit by including him on a jointly filed return (a win-win situation).
It is important to
note that by including your NRA spouse on your tax return, you will be
treating your spouse as a resident alien for tax purposes. What this means
is that you will get the exemption for your spouse, but all your spouse's
worldwide income will be subject to taxes (in USD) by the United States.
Click here for more information about claiming
a non-citizen spouse on your tax return
Here are some additional steps for filing married
filing jointly to include your NRA spouse:
- under the file tab, you will
need to select "file by mail" and print a copy of your federal
income tax return.
- attach a statement, signed by
both spouses, to your joint return for the first tax year for which the
choice applies (Nonresident Spouse Treated as
a Resident).
It should contain the following information:
- A declaration that one
spouse was a non-resident alien and the other spouse a U.S. citizen or
resident alien on the last day of your tax year, 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.
Please note : If you have foreign bank
accounts, you may be required to file a Report of Foreign Bank and
Financial Accounts (FBAR) if are a US citizen or resident and:
- you had a financial
interest in or signature authority over at least one financial account
located outside of the United States; and
- the aggregate value of all
foreign financial accounts exceeded $10,000 at any time during the
calendar year reported.
To be directed to
the US Treasury Government Website to prepare a Report of Foreign Bank and
Financial Accounts, click FBAR
(TurboTax does not support this form).
You will be allowed an automatic 2-month extension if
you are a U.S. citizen or resident alien and on the regular due date of
your return:
- You are living outside of the
United States and Puerto Rico and your main place of business or post of
duty is outside the United States and Puerto Rico, or
- You are in military or naval
service on duty outside the United States and Puerto Rico
The IRS notes that
even if you are allowed an extension, you will have to pay interest on any tax
not paid by the regular due date of your return. So this 2-month extension only
allows you to escape late filing penalties. You will need to attached a
statement to your federal income tax return that states which of these 2
reasons you are claiming as your reason for the 2-month automatic extension
If the April 15th
(April 18th for 2017) deadline is approaching and you feel that you will need
more than 2 months or just to be on the safe side, you can always file a
6-month extension using form before the original tax return deadline.
Use this link for more information about Filing for a 6 month extension in TurboTax
Having a US mailing
address will not affect your claim for the automatic 2-month extension but it
may have an effect on state tax issues if you maintain a residence in the US
while you are abroad.
Use this IRS link for more information about US Citizens and Resident Aliens Living Abroad
