Need help in non-resident ailen tax filing

[yhbcyx]

Hello,

1. My hudsband abondened his green card in 2022 after holding green card for nearly 10 years. In 2023 I filed tax returns with married jointly filing. He does not live in US now. Does he still need to file tax in 2024 and what tax form he needs to report after abandoning green card or he doesn't need to file tax at all in 2024? Can I still file tax with married jointly filing or married seperately filing in 2024? Please kindly advise. Thank you.

[Vanessa A]

Did he live in the US at all in 2023?  Does he still have a valid ITIN?

Does he still need to file tax in 2024 and what tax form he needs to report after abandoning green card or he doesn't need to file tax at all in 2024? When did he leave the US?  If he left the US in 2022, then he wouldn't have any filing obligations in the US for 2023, unless he has income from other sources in the US.  If you both choose to do so, you can continue to file a joint return, even if he did not have income from US sources, however, you will need to include his worldwide income from whatever source on your return.  If his ITIN is still valid, this could be done by e-filing.  If his ITIN is not valid, then you would need to print and mail your return along with the W-7 and any other required documents to

IRS

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

Can I still file tax with married jointly filing or married seperately filing in 2024? Yes, If you are married, your only filing options are Married Filing Jointly or Married Filing Separately.  He must agree to filing a joint return if you filing jointly.  

If he no longer has an ITIN and you choose to file separate returns, then you may still be able to e-file by typing NRA in as your spouses last name.  Make sure you put a check mark in the box that says My spouse is a Non-Resident alien in the My info section. When you get to the end and try to transmit the return, ignore the e-file errors regarding your NRA spouse and select transmit your return.

If he still has a valid ITIN and you are filing separate, then you will just enter his info as the spouse and file that way. 

[yhbcyx]

Thank you for your reply!

I still have some questions. Please confirm whether my husband has any obligation to file tax returns to IRS if he's abondoned his green card after he hold it for ten years. Does 8833 tax form applie to him? Does he need to report this form or any other forms to IRS informing he has ended his LPR or he  does not need to report any form to IRS at all.

If I choose married filing seperately, does he still need to file tax return to IRS since he is a NRA even if he has a valid SSN?  Thank you.

[Vanessa A]

No.  If your husband is a nonresident of the US and not a US Citizen and has abandoned his Green Card, then he does not have any obligation to file a US return IF he has NO US income. Having a SSN does not automatically mean you have to file a return. 

 If he does have US income and does NOT file a joint return with you, then he would need to file a 1040NR which TurboTax does not support, so he could use Sprintax.com or another company that handles the 1040NR.  

As a nonresident alien, the tax laws apply differently to him.  If he is not filing a joint return with you, then you would need to ask these questions to the experts at a company like Sprintax.com as they are well versed on the 1040NR.  

Form 8833 has to do with Tax Treaty's.  Tax treaties vary by country.  If he is filing as a nonresident alien, this again would be a question for a 1040NR expert. 

[yhbcyx]

Thank you very much for your reply.

I still have some questions:

In my case, Turbotax recommends me to file tax as a head of household because I have a qualifying dependent.

Can I enter my husband last name as NRA in his personal  information if I file as a head of household?

My dependent has income in 2023, but his income does not meet the minimum threshold of filing a tax seperately. My question is whether he is required to file tax seperately if his income is not added into my total income when I file tax as a head of household.  He has 2023 W-2. Thank you for your help.

[ThomasM125]

You don't need to enter your husband's name or information on your tax return if you file as head of household. Your dependent would have to file his own tax return to report the W-2 income, you wouldn't include that on your tax return. If he doesn't have any tax withheld in box 2 on his W-2 form and he's below the minimum income filing requirement, then there is no reason for him to file a federal tax return. If state tax taxes were withheld you can file to get a refund of those.

[yhbcyx]

Your reply really helps me a lot. Thank you very much.