FBAR pension & my British spouse on 1040

Hi all,

I married my British partner at the start of 2017 and (with the help of some lovely people on this forum) have a spouse visa as we're living in the UK together. I've been living in the UK since 2008.

Here are my questions about taxes:

• My spouse is British, we live in the UK and yet there aren't options on the Form 1040 to declare this. He is exempt from this whole tax process, is he not? Do I have to declare his income with mine? I'm very much confused by all this. Of course he doesn't have an SSN, and he doesn't need one! ... Does he???
• Is my British pension counted in the FBAR? It is through my employer.
• Is my joint bank account counted in the FBAR? I read somewhere that it's not...

Many thanks!

You file 'married filing separately' and report YOUR income only. Your spouse does not need a SSN. If you wish to claim an exemption for him, he does need an ITIN.

Have you read this: https://www.fincen.gov/report-foreign-bank-and-financial-accounts

That will tell you what you need to know about the FBAR reporting. And yes, joint accounts must be reported and do count in the calculation of whether or not you need to file.