Hello and a question if I may..

Just found this site and wish I had years ago, if this has been asked before I apologise in advance but I've had a look and can't see it. I'm American and my wife is a British NRA who does possess a SSN, acquired about 15 years when we lived in the States and she worked in a local hospital. About 6 years ago we moved back here when we both retired. She never had many years working there so never got a pension but I'm in receipt of one so we live off mine. I've always done our taxes as married filing jointly even though she generates no income. This year however she's been working and will probably make about £12,000 and so NEXT year (2015) I was thinking of filing married but filing seperately...does the IRS frown on this, and am I even allowed to do it? I've yet to figure out if doing so will be advantageous, but would like to have the option if it is .... Sorry if it sounds like a silly question, and thanks in advance to anyone who could shed a little light on it...

I had a tax question recently, and maybe the last threads can help you.

http://talk.uk-yankee.com/index.php?topic=82578.msg1100216#msg1100216

Hi. And thanks for the reply but I'm still not clear ( I blame it on old age! )....are you saying that since I've always filed MFJ, that if I want to start filing MFS I need to notify the IRS via a letter and that just checking the appropriate filing status on Form 1040 isn't in itself sufficient?

As your spouse is an NRA you could only be filing joint tax returns if you and your spouse both elected under section 6013(g) to file a joint return from the first year in which she was an NRA.

Assuming a valid election has been made it can revoked by either spouse, but can then never be made again so long as the spouse is still an NRA.

Thanks very much for the quick reply folks

I'm a complete tax dummy but I do recall seeing somewhere that, if your status could be either one or the other, that you could chose whichever one was most advantageous to you.  And you could switch back and forth if that worked for you.  Did I just hallucinate that??

In general you can change your filing status from year to year based on what is most advantageous. However once a tax return is filed jointly, you CANNOT change/amend that year's tax return to separate... you can however go from MFS to MFJ though.

I hope this helps!

In general you can change your filing status from year to year based on what is most advantageous. However once a tax return is filed jointly, you CANNOT change/amend that year's tax return to separate... you can however go from MFS to MFJ though.

I hope this helps!

Thanks for your reply, greenback, but unfortunately it leaves me somewhat confused.

I understand your reply if both filers are either US citizens or US Persons for tax purposes.

The original post (and topic) on this thread regards someone who is a US citizen, but whose spouse is an NRA, not resident in the US and we assume not subject to US tax filing with no US source income. Leaving the issue of an 6013(g)election aside, does your response indicate that, in your opinion, the US citizen member of this marriage may file according to their choosing; filing MFJ one year (and include the NRA spouse) and MFS the next year as they wish?

Hello OAP,

Sorry for the confusion there. I was simply replying to BostonDiner's question and did not see the thread above.

There are special rules in place for a NRA, and you are correct, according to the IRS website (http://www.irs.gov/Individuals/International-Taxpayers/U.S.-Citizens-and-Resident-Aliens-Abroad---Nonresident-Alien-Spouse):

Ending the Choice
Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained above) or ended in one of the ways shown below. If the choice is ended for any of the reasons listed below, neither spouse can make a choice in any later tax year.
Revocation by either spouse
Death of either spouse
Legal Separation
Inadequate records

Thank you for your reply.