Sign Up

Why sign in to the Community?

  • Submit a question
  • Check your notifications
or and start working on your taxes
cancel
Showing results for 
Search instead for 
Did you mean: 
virginiabru
New Member

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

Hello, 

I would be grateful for some advice. 

I arrived to work in USA in March 2016 with my husband. We filed jointly as resident aliens in 2016. I returned to the UK for a new job in March 2017. My husband left to return to the UK in December 2016, and visited USA for two weeks in Feb 2017.  

Do i need to file as a resident alien as I meet the substantial present test, or am I better to file as a dual status alien as I left the USA in March 2017, and worked in the UK since? 

Also, seeing as my husband returned to the UK in December 2016, I assume I cannot file jointly?

Many thanks for any help,

Virginia 

1 Best answer

Accepted Solutions
bine22
Level 7

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

Since you filed jointly for 2016, you made the election to be treated as resident aliens for the entire year. This choice is in effect until neither of you is a resident alien or of the choice is revoked by one spouse (in that case neither spouse can make that kind of choice again in a later tax year). https://www.irs.gov/individuals/international-taxpayers/nonresident-alien-spouse

If you still meet the substantial presence test, you both would still be considered resident aliens. So one option is to file a joint return as resident aliens and report all worldwide income for the entire year. You can use the foreign paid tax credit for taxes paid on UK income after leaving the US.

Another option is for your husband to revoke the choice to be treated as resident alien. He would then be a nonresident alien and not be required to file a US tax return. Your options then would be to file as married filing separately as resident alien for the entire year, again reporting all worldwide income. Or you could apply for an early residency termination date and file as dual status alien, however, that is not supported by Turbotax. https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates

View solution in original post

9 Replies
bine22
Level 7

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

did you report worldwide income in 2016, including the income you earned before coming to the US?
sdfksdjald
New Member

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

virginiabru
New Member

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

bine22: yes, we did, does that impact this year´s return?
virginiabru
New Member

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

sdfksdjald - the link doesn´t work.
bine22
Level 7

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

No, just asking to make sure your filed a correct return
bine22
Level 7

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

Since you filed jointly for 2016, you made the election to be treated as resident aliens for the entire year. This choice is in effect until neither of you is a resident alien or of the choice is revoked by one spouse (in that case neither spouse can make that kind of choice again in a later tax year). https://www.irs.gov/individuals/international-taxpayers/nonresident-alien-spouse

If you still meet the substantial presence test, you both would still be considered resident aliens. So one option is to file a joint return as resident aliens and report all worldwide income for the entire year. You can use the foreign paid tax credit for taxes paid on UK income after leaving the US.

Another option is for your husband to revoke the choice to be treated as resident alien. He would then be a nonresident alien and not be required to file a US tax return. Your options then would be to file as married filing separately as resident alien for the entire year, again reporting all worldwide income. Or you could apply for an early residency termination date and file as dual status alien, however, that is not supported by Turbotax. https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates

View solution in original post

virginiabru
New Member

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

Thanks for all the information.. Before I left the US in March 2017, I had to file a Sailing permit (departing alien income tax return - form 1040C), isn´t this like asking for an early residency termination date?
bine22
Level 7

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

no, you would have to add the request to the return, but the sailing permit would be good support for the request
virginiabru
New Member

1) What is my filing status (Resident, dual status etc)? 2) Can I file jointly?

bine22, I think i have miss-understood the substantial presence test. I was int eh US for 303 days in 2015 and 72 days in 2016 (incl. holidays). Do those 303 days only count for  1/3? So my total would be 173 days and not 375 days? This being the case, is it a 1040 - NR that i have to file?
Dynamic AdsDynamic Ads
Privacy Settings
v