Do I need to file tax return if I have no income, my husband is a non-US citizen, and we both living in China?

[Peng226]

I am a US citizen, I married my non-US citizen husband, registered our marriage in China, we both living in China. I stay at home as a housewife, with no income, do I still need to file a tax return for my husband's income?  I am leaning to no, but please advise.

What if we decide to move to the US one day, will filing my husband's income tax return now help in the future?

Thank you

[LinaJ2020]

As your husband is a non-US citizen or resident, if he didn't earn money in the US, he does not need to file.  This might be the easiest way.  However, if he did make money in the US, he needs to file a Form 1040-NR.  

When you both move back the US in the future, and if you both have worked and collected income within the US, you might want to claim your nonresident spouse as a resident to file jointly.  See here Nonresident to resident Usually filing jointly gives you the maximum benefits and tax breaks.  To learn more, click here:  jointly vs separately

Or you can file separately if both of you work and receive income respectively and meet the filing requirements. 

[SundayInSalem]

You do not have to file a U.S. income tax return or report your husband's income unless you voluntarily choose to file a joint tax return. 

You are not required to file because you have no income. There is no reason to file unless you want to claim the stimulus payments. Your husband would not be eligible for those payments and all his income would become taxable to the U.S. if you file together so you might end up owing tax.

The IRS allows a U.S. citizen or resident alien to file a joint tax return with a nonresident alien. In that case, the couple's worldwide income becomes taxable to the U.S.

For the future, your husband's income would not become taxable to the U.S. unless he spends enough time in the U.S. to qualify as a resident alien by meeting the substantial presence test.

[AmyC]

If you do decide to file a US tax return, you can file for a credit against the foreign tax paid on Form 1116. See Nonresident Alien Spouse | Internal Revenue Service for full information.