Rental Deduction for MA Resident with non-citizen spouse and MFS

[weijiedeng123]

Hi,

I'm a MA resident and my wife is an Australian citizen living in Australia and therefore has no US SSN (not required). When I file my MA state tax, I need to include a letter stating she did not claim any rental deduction to allow me to claim the full 3000 on MFS. The DOR's website says I need to include her address and SSN in the letter, but obviously she does not have one nor need one. However, DOR does not provide any further instruction as to how to deal with this situation. Is there any recommendation as to how I should proceed? I know I can write NRA on my federal return - can I do the same on the letter to include in my MA state return?  Obviously the difference it makes is not huge but I don't see any reason to "give up" on my deduction just because of a technicality.

[AmyC · Accepted solution]

Yes, you can follow the federal example. You may want to write it out Non Resident Alien in the letter. 

[linear]

I'd suggest contacting Mass DOR, but as I read their info about eligibility, your wife is not entitled to a rent deduction and therefore has nothing to sign over to you. I believe you are limited to the $1500 deduction. If you hear differently from Mass DOR, I'd be very interested to know about it.

[weijiedeng123]

You are right, she does not. However, even a single person is eligible to claim the full $3000,  and a US, non-Massachusetts resident spouse can write the letter I mentioned to allow the other Massachusetts resident spouse to claim the full $3000 as well. I think my situation is very similar to the second situation. It seems to me that the intention of the law is to prevent couples, when filing separately, to double dip on the $3000 deduction. But I'll contact DOR for further clarification on this issue.

[weijiedeng123]

Thank you!

Can I, by extension, also write Non-Resident Alien on her SSN field?