Now I'm beginning to question what I've been doing these last years...
I'm USC, married to a UKC. He works full time in the UK, and other than marrying me in 2013, has no ties to the US (he's never even been to the US!). I have been retired for some years, and my income is from a modest pension in the US. Before the marriage, I filed as "single" every year. Now I file as "married filing separately". For my spouse's information, I provide his name and for SSN/ITIN, I put NRA (for "non-resident alien"). We don't have any joint accounts, because it's much simpler to just keep our assets separate. He owns the house (and the mortgage... sucker!), and I just live in it. I started filing FBAR last year based only on my personal accounts when they reached $10,000 combined. I'm fine/up to date, right?
My understanding when I filed my taxes (in the US) last year after marrying was that I had to file as married filing separately exactly as you specified. It would have been good if I'd gotten my husband an ITIN because I lost some deductions, but now that I'm living overseas I don't think they apply anyways. I was resident and insured in the US for 354 days of 2017 so I believe I file taxes as usual this year (married filing separately) and then deal with the foreign tax stuff next year.
I've already told my friend's wife if she can specialise in taxes for expats, with knowledge of the requirements on both sides of the pond, she'll have plenty of clients!
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