Hi Ashley
I assume you are talking about the tax year 2002 and also that you spouse is not a US citizen or green card holder. If this is the case did she live in the US during 2002?
In general if you are considered married for the entire tax year if on the last day of your tax year you are married and living with you spouse. When married, you have a choice of either filing jointly or separately.Filing separately, in some circumstances is more tax efficient. We need to discuss further.
If you spouse lived in the US for part or all of 2002, or part or all of 2001, she may also have a filing requirement. I need to ask more questions to determine this. If she does indeed have a filing requirement, you need to apply for a SSN or an ITIN before filing a return . This is done on Form W-7. I recommend that you do this as soon as possible. Let me know if you need my help with this.
You will indeed need to file a part-year State return also during the year that you leave the US. Which State are you from? Deoending on the State, you may need to file a full -year return instead. Again I need more information to determine exactly what needs to be done.
As far as how you will file your tax return, obvioulsy I can take this on for you and ensure that this is prepared and filed by the due date. Alternatively, you can get in touch with the US embassy here in london or visit the IRS website. Both are very helpful.
Please feel free to either call me or send me an e-mail and we can discuss you spefic situation in more detail.
Best regards
Helen Tanhaie
HT Tax
tel: 020 8 466 9297
e-mail: h.tanhaie@ntlworld.com