I have a question about my filing status which might affect my refund. I’m a retired American living in Thailand and my only income is from my retirement pension from UCLA. I file every year and obtain a refund. I will be going back in August and will be taking my partner who I have lived here with for 20 years. We are thinking over the possibility of getting married when we return to the USA and then come back to Thailand in October. When it comes time to file next year how do I list Him? (it would be a same sex marriage) He has a job here in Thailand but do I have to list his income if we file married but filing separately? What would be the best filing status for me and him? He would not be a USA citizen so he would not be filing at all. How would I go about handling this situation?
See this IRS website concerning a nonresident spouse and the election to file joint return.
If you are a married taxpayer on December 31, 2023, you will file as either married filing jointly or married filing separately on your 2023 Federal 1040 tax return.
If you paid more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident spouse, you may qualify as a head of household.
If you file as either married filing jointly or married filing separately, your nonresident non-US citizen spouse must obtain an ITIN or Taxpayer Identification Number which is used in place of a Social Security number on IRS tax documents.
If you elect to file as married filing jointly, your spouse must report their entire worldwide income for the year you make the choice and for all later years unless the choice is ended or suspended.
If you elect to file as married filing separately, your spouse's income is not reported.
You may want to contact a local professional who can guide you through the options.