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Topic: Filing Head of Household and declaring non-resident alien husband?  (Read 1233 times)

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So I just went to start my taxes on Turbo Tax and since I got married on December 5, I did the little online questionnaire and it said I could file Head of Household still since I have kids and my new non-resident alien spouse has never lived with me and didn't earn income in the US.

However, when it asked for his name, it also wants an SSN, which he doesn't have. I've looked around at the questions on Turbo Tax and it *looks* like I just have to print the forms, write "NRA" in the SSN line and mail in (instead of e-file)? Is that the case? Otherwise, can I go back and change my filing status to single and just pretend it didn't happen this year?
Met at Disneyland Paris: spring 1995
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Married: December 5 2014
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FLR(M) approved: Oct 27
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Re: Filing Head of Household and declaring non-resident alien husband?
« Reply #1 on: January 14, 2015, 03:52:38 PM »
Someone may correct me, but based on my experience you must file either married filing separately or married filing joint (which requires reporting your spouse's income, which you likely do not want to do).

Your were married at the end of the year, therefore you cannot file as single. As I understand it, you can only file head of household if you are unmarried, paid more than 50% of the cost of keeping a home, and have a qualifying person living with you.

In order to claim an exemption for a NRA spouse, the spouse must have an ITIN, have no US taxable income and not be claimed as a dependent of another US taxpayer. Years ago you could write "NRA" on the line that asks for a SSN, but that changed a couple of years back.
Married December 1992 (my 'old flame' whom I first met in the mid-70s)
1st move to UK - 1993 (Letter of Consent granted at British Embassy in Washington DC)
ILR - 1994 (1 year later - no fee way back then!)
Back to US in 2000
Returned to UK July 2011 (Spousal Visa/KOL endorsement)
ILR - September 2011
Application for naturalization submitted July 2014
Approval received 15-10-14; ceremony scheduled for 10 November!
Passport arrived 25 November 2014. Finally done!


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Re: Filing Head of Household and declaring non-resident alien husband?
« Reply #2 on: January 14, 2015, 05:02:34 PM »
So I just went to start my taxes on Turbo Tax and since I got married on December 5, I did the little online questionnaire and it said I could file Head of Household still since I have kids and my new non-resident alien spouse has never lived with me and didn't earn income in the US.

Have a look at Publication 501. Under Head of Household, look for the topic "considered unmarried". There are 5 tests to determine if you qualify as considered unmarried. If you meet all those tests, you may be able to file Head of Household, but there are additional tests to determine if you qualify for HoH requirements.

From Pub. 501:
"Nonresident alien spouse.    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. However, your spouse is not a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as a head of household."

http://www.irs.gov/publications/p501/ar02.html#en_US_2014_publink1000220775

And a general view:
http://www.efile.com/irs-head-of-household-tax-filing-status/
Click on the drop down "What is "considered unmarried"".
« Last Edit: January 14, 2015, 05:04:58 PM by theOAP »


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Re: Filing Head of Household and declaring non-resident alien husband?
« Reply #3 on: January 14, 2015, 05:11:52 PM »
@ theOAP - thanks for jumping in - I didn't read far enough for the HoH 'considered unmarried' to a NRA spouse  :P
Married December 1992 (my 'old flame' whom I first met in the mid-70s)
1st move to UK - 1993 (Letter of Consent granted at British Embassy in Washington DC)
ILR - 1994 (1 year later - no fee way back then!)
Back to US in 2000
Returned to UK July 2011 (Spousal Visa/KOL endorsement)
ILR - September 2011
Application for naturalization submitted July 2014
Approval received 15-10-14; ceremony scheduled for 10 November!
Passport arrived 25 November 2014. Finally done!


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  • Location: Burton Green, Coventry
Re: Filing Head of Household and declaring non-resident alien husband?
« Reply #4 on: January 14, 2015, 07:53:43 PM »
From Pub. 501:
"Nonresident alien spouse.    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. However, your spouse is not a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as a head of household."

This is very helpful, thank you! I have always filed as HoH before because I have 5yo twins, so this should still apply. I think this would be easier than having to file for an ITIN.
Met at Disneyland Paris: spring 1995
Dated long distance: off & on 2008-2014
Our twin boys were born: Sep 2009
Engaged: Oct 10 2014
Married: December 5 2014
Online Application & paid PRIORITY Submitted: Dec 22 2014
Visa Received: Jan 14 2015
Arrived in the UK: Feb 28 2015
FLR(M) application mailed: Sep 12 2017
FLR(M) approved: Oct 27
SET(M) application submitted: Feb 4 2020 (super priority)
SET(M) appointment: Mar 9
SET(M) approved: Mar 10
Naturalisation app submitted: Jun 19
No biometrics needed email: July 23


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Re: Filing Head of Household and declaring non-resident alien husband?
« Reply #5 on: January 14, 2015, 10:40:22 PM »
This is very helpful, thank you! I have always filed as HoH before because I have 5yo twins, so this should still apply. I think this would be easier than having to file for an ITIN.
Yes, but the refund may be larger if you had an extra exemption?


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Re: Filing Head of Household and declaring non-resident alien husband?
« Reply #6 on: January 14, 2015, 11:21:37 PM »
Yes, but the refund may be larger if you had an extra exemption?

Yes, it is slightly larger, but not really worth the hassle of having to file by mail, get the Number for him, etc...when I'm trying to move me and my kids overseas in 3 weeks.
Met at Disneyland Paris: spring 1995
Dated long distance: off & on 2008-2014
Our twin boys were born: Sep 2009
Engaged: Oct 10 2014
Married: December 5 2014
Online Application & paid PRIORITY Submitted: Dec 22 2014
Visa Received: Jan 14 2015
Arrived in the UK: Feb 28 2015
FLR(M) application mailed: Sep 12 2017
FLR(M) approved: Oct 27
SET(M) application submitted: Feb 4 2020 (super priority)
SET(M) appointment: Mar 9
SET(M) approved: Mar 10
Naturalisation app submitted: Jun 19
No biometrics needed email: July 23


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