USC with with spouse willfully abandoning GC

[sshah123]

I’m a US citizen with a GC spouse. We have moved to a foreign country and my spouse is planning on giving up her GC this year. She is not a long-term resident. We will be filing MFJ this year, but next year we will be filing MFS. She has no US sourced income. 

Next year, when I file MFS, for “Spouse’s social security number” should I continue to use her existing SSN, or should I enter NRA? 

[pk · Accepted solution]

@sshah123 , 

Since  SSN  is "never" re-issued, I think you should use the SSN at least for the first year  and thereafter go for NRA.  I say this it takes time for all the files to be update --- especially if  she abandons her GC in 2025.

Here  are a few items you may want to be cognizant of :

Expatriation tax | Internal Revenue Service

About Form 8854, Initial and Annual Expatriation Statement | Internal Revenue Service

Is there more I can do for you ?

Namaste ji

pk

[sshah123]

@pk 

thank you for the reply and info!

i was really hoping i could continue to use her SSN, since that would allow me to efile for future returns. If I have to put NRA, I’ll have to resort to paper filing which I don’t prefer at all. 

[pk]

@sshah123 , since the SSN is never issued again and her account at the IRS is under her SSN, there is really nothing preventing you from continuing to use the SSN.   I do not believe that is the correct thing to do but also do not know of any prohibitions on this.  Furthermore , I believe ( for what it is worth ), if she ever comeback to US on a work visa, her SSN would be valid.

If you need more on this consider PM me .

pk