US Taxes Advice

Hi All, hoping someone could please give me some guidance on my tax situation this year and how I should be filing. It’s my first time filing taxes after getting married and I was wondering if anyone who’s been in this situation before could tell me what they did!

My partner and I got legally married in November 2018. I am a US citizen and live in the US. My spouse is a UK citizen and lives in the UK. He has a social security number from when he worked in the US for the year of 2015. He made no US income in 2018 and did not provide any financial support to me. I received a 1099-MISC from my employer and I have some self-employment income from doing landscaping jobs throughout the year although I made under the threshold of $12,000 total.

Am I correct in thinking I need to file “Married Filing Separately” as I do not want any of his UK income to be considered? I had a tax preparer tell me I did not even need to file a tax return as I made under the threshold amount and would not be getting a refund, but I could if I wanted to “have those social security quarters.” I don’t know if that’s correct and I am planning to file anyways.

I thought my situation would be straight forward as it had been prior to this. Am I missing anything? Are there any other forms I need to fill out? Any guidance would be appreciated. Thank you!


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From what you have said, filing 'married filing separate' would be best (unless you would really like to see your spouse suffer! ).

It may seem questionable to someone under 30 concerning the Social Security contributions, but when you reach 66 (and the odds are you will) the additional years of contributions are very much appreciated.

For 2018, the IRS threshold for MFS is $5. The threshold for self employment remains at $400. The standard deduction for MFS is $12,000 if under 65. But yes, some CPA's say if income is under $12,000, you don't have to file. It's logical, but I question the accuracy of the statement.

Since all your employment and income arose in the US, and you were resident in the US prior to and on 31 Dec. 2018, other than filing MFS, the normally filed forms for someone in the US in that position should be all that's needed.

If you made over $400 as self-employed, then the *advice* from the tax preparer is wrong. You may not owe income tax, but you will owe SE fax - read this, which summarizes everything quite nicely: https://www.fool.com/taxes/2018/01/17/self-employment-tax-in-2018-heres-how-much-youll-h.aspx

The OAP is correct - MFS doesn't not expose your husband's UK earnings to US tax, and is generally the best way to file. As yea are still in the US, you file as normal - only as MFS rather than single. It should be a VERY simple return. Declare the income and pay any SE tax due. And yes, in another few years, you will very likely be grateful that you made those SS contributions. You never know where you may end up; might be here, might be in the US.

If you need help filing, buy TurboTax or similar, but basically you will need Form 1040, Schedule SE (or the short form SE if you qualify), possibly Schedule C (if you operated as a sole trader and have expenses to offset income), possibly Schedule B (if you had interest income). Might be some others, but can't think of anything specific.

Thank you very much @theOAP and @vadio for your replies!! I really appreciate you taking the time. I will file using the forms you have suggested.

I am having a go at preparing my tax return myself, since it is so straight forward.

Wondering if either of you can advise on one point. The form is telling me I can claim my spouse on my return with MFS status only if they meet all of the following conditions:

1) Your spouse had zero income during 2018 (does this mean US income or any income at all?)

2) Your spouse doesn’t file a tax return

3) Your spouse can’t be claimed as a dependent on another persons tax return (he can’t)

When I mark “yes” to all of those questions it has no effect on the amount of SE tax I owe. Just wondering if this is normal?

Thank you again!!

If the self-employment was in the United Kingdom, you owe UK tax and NIC, but do not owe any self-employment tax.

If the self-employment was in the United Kingdom, you owe UK tax and NIC, but do not owe any self-employment tax.

Hi! The self-employment was mine in the US I currently live in the US and my husband lives in the UK. I’m just wondering if since he did not live or work in the US last year, can I claim him as a dependent, and does it affect the amount I owe the IRS?


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Hi! The self-employment was mine in the US I currently live in the US and my husband lives in the UK. I’m just wondering if since he did not live or work in the US last year, can I claim him as a dependent, and does it affect the amount I owe the IRS?

Perhaps the answer lies in Publication 501, and is due to the new tax rules from TCJA.

"Personal exemption suspended. For 2018, you can't claim a personal exemption deduction for yourself, your spouse, or your dependents."
https://www.irs.gov/pub/irs-pdf/p501.pdf
First page under What's New

As a quick check, have you included your spouse's social security number in the box asking for it on page 1 of the 1040?

Perhaps the answer lies in Publication 501, and is due to the new tax rules from TCJA.

"Personal exemption suspended. For 2018, you can't claim a personal exemption deduction for yourself, your spouse, or your dependents."
https://www.irs.gov/pub/irs-pdf/p501.pdf
First page under What's New

As a quick check, have you included your spouse's social security number in the box asking for it on page 1 of the 1040?

Thank you for your reply! That looks very clear.

Yes, I have input it because he has one and I didn’t think I could leave it blank or put NRA?


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If the self-employment was in the United Kingdom, you owe UK tax and NIC, but do not owe any self-employment tax.

The OP's initial post made it very clear that the self-employment was in the US; she hasn't yet moved to the UK.

SE tax is independent of income tax, and your filing status doesn't affect the amount you owe (if any). If you had been employed, there would have been a FICA deduction from every paycheck. Your gross income would still have been reported, and tax as appropriate for your filing status.