Joint savings account in US - does UK husband need to file?

My UK husband and I got married in the US in June and then I moved over here.  He was in the US for 6 years, during which he filed US taxes.  He returned to the UK in Aug 2003 and since then has had no US income or resident status.  However we do have a joint bank account in the US with all our wedding gift money.  I will be filing a 2004 US tax return, but my husband was not planning to file.  Can I put all of the bank account interest on my tax return, or does my husband have to file as well since his name is also on the account? 

I suppose that I also have to report the wedding gifts as un-earned income.  Again, can it all go on my tax return, or does my husband have to file as well?

OR is there some advantage to my husband filing (either married jointly or separately) anyway?  I have a tiny US income for 2004 and no UK income.  He has no US income for 2004 (other than the wedding gifts and interest already mentioned) and a modest UK income (well under $80k).  He did not live in the US at all during 2004.

Thank you for your help!

First of all you do not have to report the wedding gifts on your return. These are not taxable.

If your husband was a non-resident of the US for the entire 2004, and is not a green card holder, or holds a US Passport, then he does not have a filing requirement.  Non-residens do not pay tax on interest income under the treaty.

You can file your return (if you need to file - depends on your gross income for the year), as "married filing separately".

Helen