i am american and was married to another american for 20 years, we divorced. 5 years later, i moved to panama, and married a panamanian man in panama. he does not qualify for any kind of pension in panama, and has never lived or worked in the US. i have not lived or worked in the US since my second marriage. i have not reported the marriage to the US, and have continued filing taxes as single, divorced on my foreign earned income. i am 58. 1) am i supposed to report the second marriage in any official way? 2) can i still claim SS on my ex spouse (his income was double mine)? 3) can my panamanian husband (same age) claim any benefits on me if we are still living in Panama? what about if we are living in the US? thank you for your insights!!!
The IRS defers to state or foreign law to determine whether you have a valid marriage. In most cases, a marriage in a foreign country is valid for U.S. tax purposes.
Generally, no, you can’t file single if you’re married to a non-resident alien. Married individuals are not allowed to file under the single filing status, and when you are married to a non-resident alien (referred to as a nonresident spouse), you are also unable to file a joint return unless a separate election is made to do so.