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Can I claim my wife as an exemption even if she does not live in the U.S.A not is she a U.S citizen?

I got married this year. My wife is not in the states nor does she have a visa to come to the states. She also has no means of income at all. I'm confused about my filing status this year. Do I file married but filing separately or do I file married filing jointly? Also, what the pros and cons of filing either one? And is there anyway I can claim her as an exemption? Please and thank you.
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3 Replies

Can I claim my wife as an exemption even if she does not live in the U.S.A not is she a U.S citizen?

You do not claim your spouse as a dependent.  If you are legally married as of 12/31/2016 you will either file as Married Filing Jointly or Married Filing Separately.  If your spouse does not have a Social Security number or an ITIN then you will have to file as Married Filing Separately.  You cannot claim the personal exemption for your spouse.

You will not be able to e-file your tax return.  On the Form 1040 you must write NRA (non-resident alien) in the box for the spouse's Social Security number.  The tax return must be printed and mailed.

However, you can apply for an ITIN using Form W-7 from the IRS to mail with your tax return and file your return as Married Filing Jointly.  See this IRS website for information on obtaining a ITIN and where to file your tax return with the W-7  - https://www.irs.gov/individuals/individual-taxpayer-identification-number-itin

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.  You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

See IRS Publication 519 U.S. Tax Guide for Aliens page 9 for how to make this choice - https://www.irs.gov/pub/irs-pdf/p519.pdf#page=9

Hal_Al
Level 15

Can I claim my wife as an exemption even if she does not live in the U.S.A not is she a U.S citizen?

If you file a joint return with your spouse, you must include all her income, regardless of where earned or received.

Can I claim my wife as an exemption even if she does not live in the U.S.A not is she a U.S citizen?

You can also file as married filing separately and claim a personal exemption for your spouse if she has no US source income., But you need an ITIN for that as well, but in this case she does not have to be treated as resident alien
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