Husband not a US citizen but name on joint bank accounts

I've been living in the UK for the past 5 years but hadn't filed my US taxes while living aborad  I know, I know!!!

Anyway, I'm going to do it this year, but should I file as single or married?  My husband is not a US citizen, but his name is on our joint accounts in the US - does he need to file as well?  The interest earned on those accounts are our only US income, but he's over the $80K threshold for income earned in the UK.

For a good place to start, I would have a look at the FAQs on the IRS page on the embassy website: http://www.usembassy.org.uk/irs/irsfaq.htm

There is also a booklet available for download from the IRS website for tax payers abroad, which is worth a read. You will also find all the forms you need there, including those from past years.

You will definitely want to file married filing separately, especially if your husband makes more than the exclusion.  You would not need to include his earnings if you do this. You cannot file as single.

Does your husband have a SSN? Has he ever lived or worked in the US? My understading with US joint accounts, is that only one person (the primary account holder) will receive a 1099, and only that person files for that account. I'm assuming if your husband does not have an SSN, that you will be the person required to file for those accounts. Who were the 1099s addressed to?

I don't have joint accounts in the US, so this is only my understanding. Hopefully someone else will confirm or correct.

You will also need to file TD F-90-22.1 forms to the Treasury if you have had more than $10,000 in foreign accounts (aggregate), including joint accounts. I believe the exchange rate you use is that at 31 December of the year in question. I have no idea what the procedure or penalty is for filing these late.