I live in Russia, I don’ t work. My kids are citizens, but my husband isn’t, he had SSN though. How should I file. Thank you

[LinaJ2020]

Are you a US citizen or resident yourself?

[Annaerkan]

I am a US Citizen

[DavidS127 · Accepted solution]

As a U.S. citizen, the rules for filing income tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.

If you husband is a permanent resident of the U.S. (green card holder), you can file a joint return.  But, even if your husband is not a U.S. resident, you can elect to file a joint return with him.  See the Nonresident Alien Treated as a Resident section of IRS Publication 519 at this link.  Otherwise, if your husband was a nonresident at any time during 2019 you may be eligible to file as Head of Household.  See this link for your filing status options.

But, if you had income from foreign sources and were either a bona fide resident of a foreign country or were physically present there for most of the year, you probably qualify to exclude some or all of your foreign income from taxation by the U.S.  Even if you don't meet those tests for foreign income exclusion, you get a credit for foreign taxes paid on your income.

See the IRS website at this link for more information, and other links to the foreign income exclusi....