What could be the best filing status in our situation?

[jdl11111]

US Citizen filing taxes with spouse who is a first time immigrant

Hi everyone! I need help in figuring out what could be the best Tax filing status in regards with our situation.

I am a US Citizen, self employed and have US income for 2019, while my husband is a First Time Immigrant here in the US, he entered on January 2020.

My question is can I file Married Filing Jointly (MFJ) with my husband for the Tax Year 2019?

Or do I have to file Married Filing Separately (MFS) because my husband is not present in the US in the year 2019?

Thank you guys in advance!

[DavidD66]

Since you were married on December 31 you have to file as MFJ or MFS. As a US Citizen or a Resident Alien, you have two choices in filing your taxes.

Option 1

Treat your spouse as resident alien for tax purposes.   If you do this, you will need to include your spouse's worldwide income in your US tax return and it will be subject to US taxes.  To do this follow these steps.

1. Attach a statement to your tax return, signed by both spouses, that states that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
2. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. If your spouse has a social security number you will use it.  If not, you will need to apply for a number using Form SS-5.  If your spouse is not eligible to apply for a Social Security number, complete a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) (http://www.irs.gov/pub/irs-pdf/fw7.pdf).  This form will be attached to your tax return.  Turbo Tax does not support the Form W-7.  You can complete it outside of Turbo Tax.  You will have to print, sign and mail your return in if you are using Form W-7.
3. For the first year you make the choice, you have to file a joint return. In later years you can file joint or separate returns. Married Filing Jointly will give you a higher standard deduction and has other benefits that are not available using a married filing separately status, but you do have to include your spouse’s worldwide income in joint income.

Option 2

Treat your spouse as a nonresident alien for tax purposes. You will not have to include your spouse’s non-US income on your U.S. tax return. You will have to use the filing status of Married Filing Separately.

https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident

If everyone on the tax return has a social security number or ITIN, you should mail your return to the address listed in the 1040 instructions.  Tax returns with a Form W-7 should be mailed to the Austin TX address.

[jdl11111]

Thanks so much for your response, David!

For the tax year 2019, we didn't apply for my husband's SSN or ITIN.

I am a US Citizen and my husband is a permanent resident (he entered US January 2020 and got his SSN on February 2020)

We are hoping to file Married Filing Jointly for 2019, but we aren't sure if we are eligible because my husband was not present nor have his SSN/ITIN in 2019?

I would highly appreciate your opinion!