married filing single if claiming foreign income, spouse filing head of household, can i file single

[omoola007]

I am a US citizen who works and lives in another country (bonafide resident ) and i claim foreign income exemption (2555). i am away from my spouse (US resident) and kids for most of the time, between July and December, we lived apart but i visited twice for 15 day each. (30 Days)...

QUESTIONS

1)can my spouse file as Married in marital status and Head of Household (HOH) in filing status ( claiming the kids  and provided more than half their care and they reside with my spouse).

2) while i file as Married filing Single (since my spouse is filling HOH)

[SusanY1]

You may qualify to file Head of Household.  See the information here: Head of Household with Nonresident Alien Spouse.

If you are not filing Head of Household, you will have to select either Married Filing Separately (MFS) status or Married Filing Jointly (MFJ).

Married Filing Jointly with a nonresident alien spouse

If you choose this option, you will need to include ALL of your spouse's worldwide income on your tax return.  This income will then be subject to US tax.  However, you may be able to take credits for any taxes your spouse paid on the foreign income.  To file jointly with your spouse, you will follow these steps:

1. Prepare your return as you normally would in TurboTax.  Enter your spouse's name and ignore the errors regarding missing SSN/ITIN. Select "File by Mail" rather than e-File in the last step of your return.
2. Print your return to mail into the IRS.
3. Attach a statement to your return, signed by both of you that states that one of you is a US citizen, and the other is a nonresident alien and that you are electing to both be treated as US residents for tax purposes. Include the full name and address of each spouse on this letter, as well as your social security number.  (Note: this does not affect the nonresident alien's immigration status.) 
4. Fill out Form W-7 (You can find it here: Form W-7) and attach this form, as well as all necessary documentation, to the tax return.
5. Mail the return to the address specified in the instructions for Form W-7 (found here Form W-7 instructions).

  You must apply for an ITIN to use the MFJ filing status.

Once you make the election to treat a nonresident alien as a resident for tax purposes, this election stays in effect until it is suspended or revoked.  Also, it is a once in a lifetime election. Once revoked, the nonresident alien spouse cannot elect to be treated as a resident in the future, even if married to someone else. 

 Married Filing Separately with a nonresident alien spouse

If you do not elect to treat your spouse as a resident for tax purposes, you do not have to include her income on your return. However, you will have a lower standard deduction, and you may not be able to claim certain other tax benefits.  To file using this status and apply for an ITIN, follow all of the same steps above except step 4, attaching the statement to make the election to be treated as a resident alien.

The IRS will process your return and issue an ITIN to your spouse. The ITIN is optional when filing separately, but having the ITIN will allow you to file electronically in the future.  

If you elect not to apply for an ITIN, you will print the return with the errors and write"NRA" in the space for the social security number.  

[Anonymous]

if you and your spouse lived together at any time during the last 6 months of 2019, your choices are married filing separate or married filing joint

if you didn't live together at any time during the last 6 months of 2019, then based on the info you provided, your spouse could file as HOH but you would have to file as MFS.