I just filed as being single over this same issue and used Tax Act. Since I did not earn anything in the U.K. but a bit in the states last year it was simple and I did not have to mail anything in. All done online. It was a 1040EZ and at the top it states Single, or married filing separate. I spent over 8 months in the U.S. last year and moved to the U.K. recently so most of this did not apply to me. My husband has never been to the U.S. last year for any length of time nor did he ever send me money as I supported myself that entire time.
Topic 851 - Resident and Non–Resident Aliens[/b]
Since resident and nonresident aliens are taxed differently, it is important for you to determine your status. You are considered a nonresident alien for any period that you are neither a United States citizen nor a United States resident alien.
You are considered a resident alien if you met one of two tests for the calendar year.
The first test is the "green card test." If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are considered to have met the green card test.
The second test is the "substantial presence test". For the purposes of this test, the term United Stated includes the following areas:
* All 50 states and the District of Columbia.
* The territorial waters of the United States.
* The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources.
The term does not include U.S. possessions and territories or U.S. airspace.
To meet the substantial presence test, you must have been physically present in the United States on at least 31 days during the current year, and 183 days during the 3 year period that includes the current year and the 2 years immediately before. To satisfy the 183 days requirement, count all of the days you were present in the current year, and one–third of the days you were present in the first year before the current year, and one–sixth of the days you were present in the second year before the current year.
Do not count the following days of presence in the United States for the substantial presence test:
1. Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period.
2. Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States.
3. Days you are in the United States as a crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a U.S. possession. However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days.
4. Days you intend to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances.
5. Days you are an exempt individual.
An exempt individual may be anyone in the following categories:
* An individual temporarily present in the United States as a foreign government–related individual,
* A teacher or trainee temporarily present in the United States with a J or Q visa who substantially complies with the requirements of the visa,
* A student temporarily present in the United States with an F, J, M, or Q visa who substantially complies with the requirements of the visa; or
* A professional athlete temporarily present to compete in a charitable sports event.
Even if you meet the substantial presence test, you can be treated as a nonresident alien if you are present in the United States for fewer than 183 days during the current calendar year, you maintain a tax home in a foreign country during the year, and you have a closer connection to that country than to the United States. This does not apply if you have applied for status as a lawful permanent resident of the United States, or you have an application pending for adjustment of status. Sometimes, a tax treaty between the United States and another country will provide special rules for determining residency for purposes of the treaty. An alien whose status changes during the year from resident to nonresident, or vice versa, generally has a dual status for that year, and is taxed on the income for the two periods under the provisions of the law that apply to each period.
If you are a nonresident alien, you must file Form 1040NR (PDF) or Form 1040NR-EZ (PDF) if you are engaged in a trade or business in the United States, or have any other U.S. source income on which the tax was not fully paid by the amount withheld. If you had wages subject to income tax withholding, the return is due by April 15, provided you file on a calendar–year basis. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. If you did not have wages subject to withholding and file on a calendar–year basis, you are required to file your return by June 15th. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File Form 1040NR or Form 1040NR–EZ with the Internal Revenue Service Center, Austin, TX 73301-0215.
If you are a resident alien, you must follow the same tax laws as U.S. citizens. You are taxed on income from all sources, both within and outside the United States. You will file Form 1040EZ (PDF), Form 1040A (PDF), or Form 1040 (PDF) depending on your tax situation. The return is due by April 15, and should be filed with the service center for your area. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.
Question: I am a U.S. citizen living and working overseas. Can I have a tax credit on my U.S. taxes for the taxes I pay to the foreign country?
Answer:
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You can choose each tax year to take the amount of a qualified tax paid or accrued during the year as a foreign tax credit or as an itemized deduction.
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The foreign tax credit is intended to relieve U.S. taxpayers of the double tax burden when their foreign source income is taxed by both the United States and the foreign country from which the income is derived.
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Only income taxes paid or accrued to a foreign country or a U.S. possession qualify for the foreign tax credit.
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You can choose to take the amount of any qualified foreign taxes paid or accrued during the year as a foreign tax credit or as an itemized deduction.
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To choose the foreign tax credit you must generally complete Form 1116 (PDF), Foreign Tax Credit, and attach it to your Form 1040 (PDF).
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You may claim credit without attaching Form 1116 if all of your foreign source income is interest or dividends reported to you on qualified payee statements, the total amount of qualifying foreign taxes you paid or accrued is not more than $300 ($600 in the case of a joint return) and is also paid to countries recognized by the United States.
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To choose the deduction, you must itemize deductions on Form 1040, Schedule A (PDF).
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There are numerous items that can be claimed only as a deduction.
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You may not take either a credit or a deduction for taxes paid or accrued on income you exclude under the foreign earned income exclusion or the foreign housing exclusion. There is no double taxation in this situation because the income is not subject to U.S. tax.
This was taken from the IRS Website itself. I hope this helps.
